Judgment_paragraph 47 · E. v Dyrektor Izby Administracji Skarbowej we Wrocławiu (C-322/22)

47In that regard, it should be noted that requests for refunds of overpayments and for the payment of interest on those overpayments are subject to national rules of procedure, which may require the person making the request to act with reasonable diligence in order to avoid loss or damage or to limit the extent thereof (see, to that effect, judgment of 8 March 2001, Metallgesellschaft and Others, C‑397/98 and C‑410/98, EU:C:2001:134, paragraph 102). However, the fact remains that, as has been recalled in paragraph 39 of the present judgment, those detailed rules must comply with the principles of equivalence and effectiveness.

E. v Dyrektor Izby Administracji Skarbowej we Wrocławiu (C-322/22)

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