Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 12 May 2022 — E. v Dyrektor Izby Administracji Skarbowej we Wrocławiu

(Case C-322/22)

(2022/C 359/24)

Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings

Appellant: E.

Respondent: Dyrektor Izby Administracji Skarbowej we Wrocławiu

Question referred

Do the principles of effectiveness, sincere cooperation and equivalence expressed in Article 4(3) of the Treaty on European Union …, or any other relevant principle laid down in EU law, preclude a provision of national law such as Article 78 § 5(1) and (2) of the ustawa z 29 sierpnia 1997 r. Ordynacja podatkowa (Law of 29 August 1997 establishing the Tax Code) (consolidated text: Dz. U. of 2012, item 749, as amended), which provides that interest on overpaid tax which is collected by a paying agent in a manner not consistent with EU law is not due to the taxable person for the period after the expiry of 30 days from the date of publication in the Official Journal of the judgment of the Court of Justice of the European Union declaring that the collection of the tax is incompatible with EU law, where the request for a declaration of that overpayment was submitted by the taxable person after that time limit and the provisions of national law relating to the collection of the tax continue to be incompatible with EU law despite the judgment of the Court of Justice of the European Union of 10 April 2014, [E. … (C-190/12, EU:C:2014:249)]?