Insights into Compensation and the Effectiveness of Withholding Tax Refunds and Interest Payments: ECJ Decision in E. v. Dyrektor Izby Administracji Skarbowej we Wroclawiu (Case C-322/22)

Hannelore Niesten; Piotr Prandecki

Insights into Compensation and the Effectiveness of Withholding Tax Refunds and Interest Payments: ECJ Decision in E. v. Dyrektor Izby Administracji Skarbowej we Wroclawiu (Case C-322/22)

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Abstract

This note examines the ECJ preliminary ruling issued on 8 June 2023 in E. v. Dyrektor Izby Administracji Skarbowej we Wroclawiu (The Tax Chamber in Wroclaw) (Case C-322/22), which challenges the EU law compatibility of Polish regulations that impose restrictions on the payment of interest on overpaid taxes based on the timing of refund requests. The ECJ emphasized the importance of the principles of effectiveness and sincere cooperation in ensuring that taxpayers receive adequate compensation for unlawfully levied taxes, including the payment of interest.

Original language	English
Pages (from-to)	442-446
Number of pages	5
Journal	European Taxation
Volume	63
Issue number	10
Publication status	Published - 1 Jan 2023

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https://www.ibfd.org/shop/journal/insights-compensation-and-effectiveness-withholding-tax-refunds-and-interest-payments

Cite this

Niesten, H., & Prandecki, P. (2023). Insights into Compensation and the Effectiveness of Withholding Tax Refunds and Interest Payments: ECJ Decision in E. v. Dyrektor Izby Administracji Skarbowej we Wroclawiu (Case C-322/22). European Taxation, 63(10), 442-446. https://www.ibfd.org/shop/journal/insights-compensation-and-effectiveness-withholding-tax-refunds-and-interest-payments

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abstract = "This note examines the ECJ preliminary ruling issued on 8 June 2023 in E. v. Dyrektor Izby Administracji Skarbowej we Wroclawiu (The Tax Chamber in Wroclaw) (Case C-322/22), which challenges the EU law compatibility of Polish regulations that impose restrictions on the payment of interest on overpaid taxes based on the timing of refund requests. The ECJ emphasized the importance of the principles of effectiveness and sincere cooperation in ensuring that taxpayers receive adequate compensation for unlawfully levied taxes, including the payment of interest.",

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Niesten, H & Prandecki, P 2023, 'Insights into Compensation and the Effectiveness of Withholding Tax Refunds and Interest Payments: ECJ Decision in E. v. Dyrektor Izby Administracji Skarbowej we Wroclawiu (Case C-322/22)', European Taxation, vol. 63, no. 10, pp. 442-446. <https://www.ibfd.org/shop/journal/insights-compensation-and-effectiveness-withholding-tax-refunds-and-interest-payments>

Insights into Compensation and the Effectiveness of Withholding Tax Refunds and Interest Payments: ECJ Decision in E. v. Dyrektor Izby Administracji Skarbowej we Wroclawiu (Case C-322/22). / Niesten, Hannelore; Prandecki, Piotr.
In: European Taxation, Vol. 63, No. 10, 01.01.2023, p. 442-446.

Research output: Contribution to journal › Article › Academic › peer-review

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