Comment on: ECJ, ruling v. May 12, 2021, C-844/19, technoRent International et al
German law is fundamentally affected by the judgment. It is true that German law provides in § 233a AO – in contrast to Austria – a general regulation regarding the interest on tax debts. Since the ECJ already derives a right to interest on VAT credits directly from Union law, the question of the hierarchy and the different areas of application of the entitlement norms arises. The ECJ ruling can also be important from the point of view of the current discussion about the level of interest (interest rate) according to Section 233a AO (appropriateness of the 6% interest rate).
Source: awb-international.de
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