- The FG Baden-Württemberg had to determine whether interest claims by entrepreneurs against the tax authorities can be based on earlier start dates and higher interest rates under EU law.
- The EU Directive 9/2008/EG only applies to cross-border cases, not purely national ones.
- According to Article 183 MwStSystRL and EU case law, there is no basis for higher interest rates or earlier start dates for interest on VAT refunds for the year 2019.
- A 1.8% interest rate for 2019 does not violate EU law principles and is therefore not unlawful.
Source: datenbank.nwb.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.