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European Union
XY v Hauptzollamt B (C-100/20)
Consideration of the question referred
28

XY v Hauptzollamt B (C-100/20)

Judgment of 9 Sept 2021law://eu/cjeu/2020/c-100-20/para_28@2026-11-10

28As the Advocate General has observed in point 74 of his Opinion, the obligation to pay interest on the amount of tax levied in breach of EU law also applies where that breach results from a failure to observe the general principles of EU law.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Fifth Chamber
Case: C-100/20 · ECLI:EU:C:2021:716
Decided: 9 Sept 2021
Procedure: Preliminary reference · referred by the Bundesfinanzhof (Federal Finance Court, Germany)
Applicant: XY
Defendant: Hauptzollamt B
Rapporteur: E. Juhász
Advocate General: M. Szpunar
Bench: 5 judges
E. Regan, M. Ilešič, E. Juhász, C. Lycourgos, I. Jarukaitis
Language: German
Official: CURIA · EUR-Lex 62020CJ0100

Topics

Energy Taxation

History · 1 version

9 Sept 2021Reading

Connections

Interprets 1: Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (Text with EEA relevance)
Cited by 5: A. S.A. v Dyrektor Izby Administracji Skarbowej w Bydgoszczy (C-266/23)4 provisions; European Commission v Deutsche Telekom AG (C-221/22 P); DISA Suministros y Trading SLU (DISA) v Agencia Estatal de la Administración Tributaria (C-743/22)3 provisions; Hauptzollamt Hamburg v Shell Deutschland Oil GmbH (C-553/21); Gräfendorfer Geflügel- und Tiefkühlfeinkost Produktions GmbH and Others v Hauptzollamt Hamburg and Hauptzollamt Kiel (C-415/20)2 provisions
Cites 8: Andy Wightman and Others v Secretary of State for Exiting the European Union (C-621/18); Slovenské elektrárne a.s. v Úrad pre vybrané hospodárske subjekty, formerly Daňový úrad pre vybrané daňové subjekty (C-376/18); XY v Hauptzollamt B (C-100/20); Sole-Mizo Zrt. and Dalmandi Mezőgazdasági Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-13/18, C-126/18); Repsol Petróleo, SA v Administración General del Estado (C-44/19); Autoservizi Giordano società cooperativa v Agenzia delle Dogane e dei Monopoli - Ufficio di Palermo (C-513/18); Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (Text with EEA relevance); Littlewoods Retail Ltd and Others v Her Majesty’s Commissioners of Revenue and Customs (C-591/10)