Legislator Case Law & Legislation
BS-2505/2009-VLR ECLI:DK:VLR:2023:BS0000000035 AI generated

Court dismisses claim for interest on refund of energy and environmental taxes paid to a university.

Case Number BS-2505/2009-VLR
Court / Authority
Jurisdiction Denmark (DK)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The court dismissed the plaintiff's claim for interest on the refund of energy and environmental taxes paid to a university. The plaintiff argued that the delay in receiving the refund constituted a loss of use of funds, warranting interest under general principles. However, the court held that no statutory basis existed for awarding interest in this specific administrative context, and the delay was not attributable to the plaintiff's fault.

Legislator headnote

AI generated

Energy and Environmental Tax Act; Environmental Tax Act: No interest is payable on refunds of taxes paid to a university unless explicitly provided by law.

Keywords

AI generated
energy tax refund environmental tax refund interest on refund university payment administrative delay
AI generated

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Full text

Sag om forrentning af krav på tilbagebetaling af energi- og miljøafgifter til universitet