Denegación de devolución de tributos y pago de intereses contrarios al derecho UE: STJUE de 8 de junio de 2023, C-322/22

Abstract

National legislation which refuses repayment of a tax levied in breach of European Union law and the payment of interest on that undue payment is contrary to the principles of sincere cooperation, effectiveness and equivalence. Such national legislation cannot exist by virtue of the abovementioned European principles, since the period for the accrual of interest cannot be limited in time on the basis of the time at which the judgment of the CJEU declaring the tax in question to be contrary to Community law is published.