Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 26 February 2020 — XY v Hauptzollamt B

(Case C-100/20)

Language of the case: German

Referring court


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.