Share this post on

ECJ C-100/20 (Hauptzollamt B) – Judgment – In the event of a refund of German electricity tax, there is a right to interest compensation

On September 9, 2021. the ECJ issued its decision in the case C-100/20 (Hauptzollamt B).


The German Federal Tax Court (BFH) submission to the Court of Justice of the European Union (CJEU) concerns the question of whether there is a requirement, from a Union law point of view, to apply interest to electricity tax refund claims. The outcome of the proceedings could also be important for VAT refunds (see also our previous post here).


Union law is to be interpreted as requiring interest on the reimbursement amount of the electricity tax, which was wrongly levied because one of the member states was covered by Council Directive 2003/96 / EC of October 27, 2003 on the restructuring of the Community framework the national regulation issued for the taxation of energy products and electricity has been incorrectly applied.




VAT news
VAT news


  • vatcomsult