European Union/Poland - Right to be paid interest on overpayment of taxes in breach of EU Law: Opinion Statement ECJ-TF 3/2023 on the ECJ decision of 8 June 2023 in Case C-322/22, E. v Dyrektor Izby Administracji Skarbowej we Wrocławiu

This is an Opinion Statement prepared by the CFE ECJ Task Force on CJEU’s decision of 8 June 2023 in case C-322/22, E. v Dyrektor Izby Administracji Skarbowej we Wrocławiu , decided without an Opinion of the AG. At issue was the admissibility of a Polish domestic rule that limited the right to the payment of interest on overpayments of corporate income tax in breach of EU law to the period running the thirtieth day following the publication, in the Official Journal of the European Union, of a ruling of the Court of Justice finding that the collection of a certain tax is incompatible with EU law. The Court of Justice considered that such limitation was not admissible by reference to the principles of sincere cooperation, equivalence, and effectiveness in connection with the EU right of individuals to receive interest when receiving a refund of an amount paid in breach of EU law.