CELEX: 62020CN0602
Language: en
Date: 2020-11-12 00:00:00
Title: Case C-602/20: Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 12 November 2020 — AKZ Burgas EOOD v Direktor na Direktsiya Obzhalvane i danachno-osiguritelna praktika — Burgas

25.1.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 28/29
            
         
      Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 12 November 2020 — AKZ Burgas EOOD v Direktor na Direktsiya Obzhalvane i danachno-osiguritelna praktika — Burgas
      (Case C-602/20)
      (2021/C 28/47)
      Language of the case: Bulgarian
      
         Referring court
      
      Varhoven administrativen sad
      
         Parties to the main proceedings
      
      
         Applicant and appellant on a point of law: AKZ — Burgas EOOD
      
         Defendant and respondent on a point of law: Direktor na Direktsiya Obzhalvane i danachno-osiguritelna praktika — Burgas
      
         Questions referred
      
      
                  1.
               
               
                  Does EU law preclude a national system, such as that at issue in the main proceedings, which limits the statutory interest granted on repayment of social insurance contributions which were levied in breach of EU law to the interest accruing from the day following the date of the claim for repayment of the principal amount?
               
            
                  2.
               
               
                  Does EU law, and in particular the principles of equivalence and effectiveness, preclude a national system, such as that at issue in the main proceedings, which limits the statutory interest granted on repayment of compulsory social insurance contributions which were levied in breach of EU law to the interest accruing from the day following the date of the claim for repayment of those unduly paid/levied sums until their repayment?