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Case C-674/22: Request for a preliminary ruling from the Rechtbank Gelderland (Netherlands) lodged on 31 October 2022 — Gemeente Dinkelland v Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle

ECLI:EU:UNKNOWN:62022CN0674

62022CN0674

October 31, 2022
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Official Journal of the European Union

C 45/7

(Case C-674/22)

(2023/C 45/12)

Language of the case: Dutch

Referring court

Parties to the main proceedings

Applicant: Gemeente Dinkelland

Defendant: Ontvanger van de Belastingdienst/Grote ondernemingen, kantoor Zwolle

Questions referred

1.Must the legal rule that default interest must be reimbursed because there is a right to a refund of taxes levied in breach of EU law be interpreted as meaning that, where a taxable person has been granted a refund of turnover tax, default interest must be reimbursed to that taxable person in a situation where:

a.the refund is the result of administrative errors on the part of the taxable person, as described in this ruling, and for which the inspector cannot be blamed in any way;

b.the refund is the result of a recalculation of the allocation key for the deduction of turnover tax on general costs, under the circumstances described in this ruling?

2.If question 1 is answered in the affirmative, from what day is there a right to the reimbursement of default interest?

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