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Case C-322/22, Dyrektor Izby Administracji Skarbowej we Wrocławiu: Judgment of the Court (Seventh Chamber) of 8 June 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — E. v Dyrektor Izby Administracji Skarbowej we Wrocławiu (Reference for a preliminary ruling — Principle of sincere cooperation — Principle of effectiveness — Tax levied by a Member State in breach of EU law — Breach established following a ruling of the Court of Justice — Right to be paid interest on the overpayment — National legislation limiting the right to the payment of interest to the period running until the thirtieth day following the publication of the ruling of the Court of Justice in the Official Journal of the European Union)
ECLI:EU:UNKNOWN:62022CA0322
62022CA0322
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24.7.2023
C 261/19
(Case C-322/22, (<span class="oj-super oj-note-tag">1</span>) Dyrektor Izby Administracji Skarbowej we Wrocławiu)
(Reference for a preliminary ruling - Principle of sincere cooperation - Principle of effectiveness - Tax levied by a Member State in breach of EU law - Breach established following a ruling of the Court of Justice - Right to be paid interest on the overpayment - National legislation limiting the right to the payment of interest to the period running until the thirtieth day following the publication of the ruling of the Court of Justice in the Official Journal of the European Union)
(2023/C 261/27)
Language of the case: Polish
Referring court
Parties to the main proceedings
Appellant: E.
Respondent: Dyrektor Izby Administracji Skarbowej we Wrocławiu
interested party: Rzecznik Małych i Średnich Przedsiębiorców
Operative part of the judgment
The principle of effectiveness, in conjunction with the principle of sincere cooperation, must be interpreted as precluding a piece of national legislation which, when a request for a refund of an overpayment of tax is submitted more than 30 days after the publication in the Official Journal of the European Union of a ruling of the Court of Justice from which the finding that the tax at issue is contrary to EU law is derived, limits the running of the interest on the overpayment due to the taxable person concerned to the thirtieth day following that publication, or even excludes interest entirely in a situation where that overpayment was incurred by the taxable person after that thirtieth day.
(<span class="oj-super">1</span>) OJ C 359, 19.9.2022.
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