Abstract
This note examines the ECJ preliminary ruling issued on 8 June 2023 in E. v. Dyrektor Izby Administracji Skarbowej we Wrocławiu (The Tax Chamber in Wrocław) (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.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
