In its judgment of 8 June 2023, the Court of Justice of the European Union (CJEU) held that national legislation which temporarily limits the period for accrual of interest on the undue payment due to the taxpayer, because the tax which gave rise to that payment is considered to be contrary to EU law, infringes… Continue reading Tax advisor: Restricting the refund of undue payments and the interest thereon, when made under national legislation contrary to EU law, violates the principles of effectiveness and loyal cooperation.