BS-2505/2009-VLR
ECLI:DK:VLR:2023:BS0000000035
Généré par l'IA
Court dismisses claim for interest on refund of energy and environmental taxes paid to a university.
Danemark (DK)
Synthèse Legislator
Généré par l'IAThe 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.
Regeste Legislator
Généré par l'IAEnergy and Environmental Tax Act; Environmental Tax Act: No interest is payable on refunds of taxes paid to a university unless explicitly provided by law.
Mots-clés
Généré par l'IA
energy tax refund
environmental tax refund
interest on refund
university payment
administrative delay
remboursement de cotisations
arriérés d'entretien
rappel d'impôt
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Texte complet
Sag om forrentning af krav på tilbagebetaling af energi- og miljøafgifter til universitet