European Union Gazettes ECJ Preliminary Ruling on Interest Limitation for Polish Corporate Income Tax Overpayments

The European Union Official Gazette July 24 published the European Court of Justice (ECJ) Preliminary Ruling for Case No. C-322/22, on interest limitation rules for Polish corporate income tax overpayments. The taxpayer sought a declaration, refund, and interest on the payment of taxes later found to be contrary to EU law. The Polish tax authorities granted the declaration and refund, but refused to pay interest. The ECJ held that the principles of equivalence, effectiveness, and sincere cooperation preclude national legislation that limits the right of individuals to pay interest when receiving a refund from an EU member, for a tax ...