CELEX: 62020CN0100
Language: en
Date: 2020-02-26 00:00:00
Title: Case C-100/20: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 26 February 2020 — XY v Hauptzollamt B

22.6.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 209/7
            
         
      Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 26 February 2020 — XY v Hauptzollamt B
      (Case C-100/20)
      (2020/C 209/11)
      Language of the case: German
      
         Referring court
      
      Bundesfinanzhof
      
         Parties to the main proceedings
      
      
         Applicant: XY
      
         Defendant: Hauptzollamt B
      
         Question referred
      
      Is interest payable under EU law in respect of an entitlement to a refund of incorrectly assessed electricity tax if the assessment of the electricity tax in a lower amount was based on the optional tax reduction pursuant to Article 17(1)(a) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (1) and the tax assessment in too high an amount was based solely on an error in the application of the national provision adopted to transpose Article 17(1)(a) of Directive 2003/96?
      
         (1)  OJ 2003 L 283, p. 51.