Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 12 November 2020 – AKZ Burgas EOOD v Direktor na Direktsiya Obzhalvane i danachno-osiguritelna praktika – Burgas

(Case C-602/20)

Language of the case: Bulgarian

Referring court

Varhoven administrativen sad

Parties to the main proceedings

Applicant and appellant on a point of law: AKZ – Burgas EOOD

Defendant and respondent on a point of law: Direktor na Direktsiya Obzhalvane i danachno-osiguritelna praktika – Burgas

Questions referred

Does EU law preclude a national system, such as that at issue in the main proceedings, which limits the statutory interest granted on repayment of social insurance contributions which were levied in breach of EU law to the interest accruing from the day following the date of the claim for repayment of the principal amount?

Does EU law, and in particular the principles of equivalence and effectiveness, preclude a national system, such as that at issue in the main proceedings, which limits the statutory interest granted on repayment of compulsory social insurance contributions which were levied in breach of EU law to the interest accruing from the day following the date of the claim for repayment of those unduly paid/levied sums until their repayment?

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