Legislator Giurisprudenza & Legislazione
10 B 60/14, 10 B 60/14 (10 C 8/15) ECLI:DE:BVerwG:2015:060715B10B60.14.0 Generato dall'IA

Accrual and statute of limitations for interest claims following retrospective amendment of subsidy approvals under § 49a Abs. 3 HVwVfG

Numero d'incarto 10 B 60/14, 10 B 60/14 (10 C 8/15)
Autorità giudiziaria
Giurisdizione Germania (DE)
Data della decisione
Esito del giudizio Accolto (Allowed)

Sintesi Legislator

Generato dall'IA

The Federal Administrative Court admitted the appellant’s appeal on the ground that the case raises a question of fundamental legal significance, thereby permitting a review of the lower court’s decision. The dispute concerned the timing of the accrual and statute of limitations for interest claims arising from the retrospective amendment of a subsidy approval notice, specifically whether such claims arise only upon the issuance of the amending decision or at an earlier stage. The decisive legal issue centers on the direct or analogous application of § 49a Abs. 3 Sentence 1 of the Federal Administrative Procedure Act (HVwVfG) to determine if interest claims in the context of retroactive changes to approval notices are triggered solely by the later amending act with retroactive effect for past periods.

Regesto Legislator

Generato dall'IA

§ 132 Abs. 2 Nr. 1 VwGO, § 63 Abs. 1 Satz 1 GKG, § 47 Abs. 1, § 52 Abs. 1, § 63 Abs. 1 Satz 1 GKG; Accrual and statute of limitations for interest claims following retrospective amendment of subsidy approvals under § 49a Abs. 3 HVwVfG: The dispute concerned the timing of the accrual and statute of limitations for interest claims arising from the retrospective amendment of a subsidy approval notice, specifically whether such claims arise only upon the issuance of the amending decision or at an earlier stage. The decisive legal issue centers on the direct or analogous application of § 49a Abs. 3 Sentence 1 of the Federal Administrative Procedure Act (HVwVfG) to determine if interest claims in the context of retroactive changes to approval notices are triggered solely by the later amending act with retroactive effect for past periods.

Parole chiave

Generato dall'IA
termini decorrenza degli interessi modificazione delle conclusioni sovvenzione termine di controllo procedura d'approvazione

Disposizioni normative citate

Generato dall'IA
§ 132 Abs. 2 Nr. 1 VwGO
Basis for admitting the appeal for revision due to the fundamental significance of the legal question raised.
§ 63 Abs. 1 Satz 1 GKG
1, § 63 Abs. 1 Satz 1 GKG.
§ 47 Abs. 1, § 52 Abs. 1, § 63 Abs. 1 Satz 1 GKG
Legal basis cited for the provisional determination of the amount in dispute for the revision proceedings.
Generato dall'IA

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
§ 132 Abs. 2 Nr. 1 VwGO

Basis for admitting the appeal for revision due to the fundamental significance of the legal question raised.

§ 47 Abs. 1, § 52 Abs. 1, § 63 Abs. 1 Satz 1 GKG

Legal basis cited for the provisional determination of the amount in dispute for the revision proceedings.

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Testo completo

Revisionszulassung; Zinsansprüche bei rückwirkender Änderung eines Bewilligungsbescheides

[GRUENDE]

Die Beschwerde hat Erfolg. Der Rechtssache kommt die von der Klägerin geltend gemachte grundsätzliche Bedeutung zu (§ 132 Abs. 2 Nr. 1 VwGO). Das Berufungsgericht hat entschieden, die streitgegenständliche Zinsforderung sei bei Erlass des Zinsbescheides vom 14. September 2010 noch nicht verjährt gewesen, weil sie erst mit Festsetzung der endgültigen Höhe der Zuwendung im Bescheid vom 1. Dezember 2008 entstanden sei. Im Revisionsverfahren wird voraussichtlich die in der Beschwerdebegründung aufgeworfene, über den Einzelfall hinaus bedeutsame Frage zu klären sein, ob Zinsansprüche in unmittelbarer oder entsprechender Anwendung von § 49a Abs. 3 Satz 1 HVwVfG bei rückwirkender Änderung eines Bewilligungsbescheides erst mit Erlass des ändernden Bescheides mit Wirkung für vergangene Zeiträume entstehen.

Die vorläufige Streitwertfestsetzung für das Revisionsverfahren beruht auf § 47 Abs. 1, § 52 Abs. 1, § 63 Abs. 1 Satz 1 GKG.