Right To Be Paid Interest on Overpayment of Taxes in Breach of EU Law – Opinion Statement ECJ-TF 3/2023 on the CJEU Decision of 8 June 2023 in E. v. Dyrektor Izby Administracji Skarbowej we Wrocławiu (Case C-322/22)

In this CFE Opinion Statement, submitted to the EU Institutions on 4 October 2023, the CFE ECJ Task Force comments on the CJEU’s decision of 8 June 2023 in E. v Dyrektor Izby Administracji Skarbowej we Wrocławiu (Case C-322/22), which addressed a Polish domestic rule limiting the right to the interest on overpayments of corporate income tax in breach of EU law, to the period running from the 30th 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 the tax was incompatible with EU law. © IBFD.