Onder 4.20 Parket bij de Hoge Raad 31 oktober 2016

It is also in this judgment that the Court mentions the principle of procedural autonomy together with the principles of equivalence and effectiveness. According to paragraph 24 of this judgment, there does not seem to be any infringement of the principle of equivalence. However, as the Court states in paragraph 27, the reimbursement of interest in this case is not in line with the principle of effectiveness: ‘In this case, it must be found that a system such as that at issue in the main proceedings, which limits interest to that accruing from the day following the date of the claim for repayment of the tax unduly levied, does not meet that requirement.’ In combination with paragraph 26, where the Court observes that the principle of effectiveness requires, in a situation of repayment of a tax levied by a Member State in breach of EU law, that the national rules referring in particular to the calculation of interest which may be due should not lead to depriving the taxpayer of adequate compensation for the loss sustained through the undue payment of the tax, my conclusion from this judgment is that in the case of a situation of repayment of a tax levied in breach of EU law, Member States must give a reimbursement of interest as from the date of payment of the tax unduly levied.

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