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Document 62020CO0602
Order of the Court (Eighth Chamber) of 17 November 2021.
„AKZ - Burgas“ EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Burgas.
Reference for a preliminary ruling – Social security contributions – Repayment of contributions wrongly paid – Limitation of interest on repayment – National procedural autonomy – Principle of equivalence – Principle of effectiveness – Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice – Manifest inadmissibility.
Case C-602/20.
Order of the Court (Eighth Chamber) of 17 November 2021.
„AKZ - Burgas“ EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Burgas.
Reference for a preliminary ruling – Social security contributions – Repayment of contributions wrongly paid – Limitation of interest on repayment – National procedural autonomy – Principle of equivalence – Principle of effectiveness – Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice – Manifest inadmissibility.
Case C-602/20.
Court reports – general – 'Information on unpublished decisions' section
ECLI identifier: ECLI:EU:C:2021:947
Order of the Court (Eighth Chamber) of 17 November 2021 – AKZ – Burgas
(Case C‑602/20) ( 1 )
(Reference for a preliminary ruling – Social security contributions – Repayment of contributions wrongly paid – Limitation of interest on repayment – National procedural autonomy – Principle of equivalence – Principle of effectiveness – Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice – Manifest inadmissibility)
Questions referred for a preliminary ruling – Admissibility – Need to provide the Court with sufficient information regarding the factual and legislative context – Statement of the reasons for requiring an answer to the questions referred for a preliminary ruling – Absence of explanations as regards the link between the provisions and principles of EU law relied on by the referring court and the national legislation applicable to the dispute in the main proceedings – Manifest inadmissibility
(Art. 267 TFEU; Rules of Procedure of the Court of Justice, Art. 94(a))
(see paras 20-28, operative part)
Operative part
The request for a preliminary ruling made by the Varhoven administrativen sad (Supreme Administrative Court, Bulgaria) by decision of 30 September 2020 is manifestly inadmissible.
( 1 ) OJ C 28, 25.1.2021.