Judgment_paragraph 59 · Gräfendorfer Geflügel- und Tiefkühlfeinkost Produktions GmbH and Others v Hauptzollamt Hamburg and Hauptzollamt Kiel (C-415/20)

59It thus follows from paragraphs 51 to 58 of the present judgment that the principles of EU law relating to the rights of persons to obtain the repayment of sums of money the payment of which has been imposed on them by a Member State in breach of EU law and the payment of interest on those sums of money must be interpreted as meaning that they apply where the sums of money in question correspond, on the one hand, to export refunds which were granted late to a person, after having been refused in breach of EU law, and, on the other hand, to a financial penalty which was imposed on that person as a result of that breach.