1.7.2006   

EN

Official Journal of the European Union

C 154/9


Reference for a preliminary ruling from the Court of Appeal (Civil Division) (England and Wales) made on 14/04/2006 — The Queen on the application of British Telecommunications plc v Commissioners for HM Revenue and Customs

(Case C-185/06)

(2006/C 154/20)

Language of the case: English

Referring court

Court of Appeal (Civil Division) (England and Wales)

Parties to the main proceedings

Applicant: British Telecommunications plc

Defendant: Commissioners for HM Revenue and Customs

Questions referred

1.

Does the European law right to the repayment of improperly levied sums by tax authorities, referred to by the ECJ in paragraph 84 of the Judgment in Metallgesellschaft v. CIR (Joined Cases C-397/98 and C-410/98), apply equally to the repayment of sums paid voluntarily by a taxpayer to a tax authority in error (where the tax authority did not contribute to that error and had no reason to be aware of it), or is it a matter for domestic law?

2.

If European law does confer a right to the repayment of such sums in such circumstances, does it also give rise to a right to interest on the amounts repaid, or is it a matter for domestic law, as suggested by paragraph 86 of the Judgment of the ECJ in Metallgesellschaft?

3.

If European law does confer a right to interest on the repayment of such sums in such circumstances is that a right to simple interest or to compound interest?