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Case C-100/20: Judgment of the Court (Fifth Chamber) of 9 September 2021 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — XY v Hauptzollamt B (Reference for a preliminary ruling — Taxation — Taxation of energy products and electricity — Directive 2003/96/EC — Article 17(1)(a) — Tax reductions on the consumption of energy products and electricity in favour of energy-intensive businesses — Optional reduction — Arrangements governing the repayment of tax levied in breach of provisions of national law adopted on the basis of a power granted to the Member States in that directive — Payment of interest — Principle of equal treatment)
ECLI:EU:UNKNOWN:62020CA0100
62020CA0100
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15.11.2021
Official Journal of the European Union
C 462/18
(Case C-100/20) (1)
(Reference for a preliminary ruling - Taxation - Taxation of energy products and electricity - Directive 2003/96/EC - Article 17(1)(a) - Tax reductions on the consumption of energy products and electricity in favour of energy-intensive businesses - Optional reduction - Arrangements governing the repayment of tax levied in breach of provisions of national law adopted on the basis of a power granted to the Member States in that directive - Payment of interest - Principle of equal treatment)
(2021/C 462/17)
Language of the case: German
Referring court
Parties to the main proceedings
Appellant: XY
Respondent: Hauptzollamt B
Operative part of the judgment
EU law must be interpreted as requiring that, in the event of refund of the amount of electricity tax wrongly levied on account of the incorrect application of a national provision adopted on the basis of a power granted to the Member States by Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, interest be paid on that amount.
(1) OJ C 209, 22.6.2020.