Commentaries: Art. 61

Refund interest shall be paid in respect of the period that elapses before the refund is paid:
1. in the case of refunds of excess tax or tax not due under Article 59: from the 61^stday after receipt of the written claim by the FOCBS;
2. in respect of refunds of the tax as a result of re-export under Article 60: from the 61^stday after receipt of the application by the FOCBS;
3. in respect of procedures with conditional payment liability (Art. 49, 51, 58 and 59 CustA¹): from the 61^stday after due conclusion of the procedure.
The interest-free period of 60 days does not begin to run until:
1. all documents necessary to establish the facts and evaluate the request have been received by the FOCBS;
2. the objection to the assessment decision satisfies the requirements of Article 52 of the Federal Act of 20 December 1968²on Administrative Procedure (APA);
3. the bases for calculating the tax on the consideration under Article 54 paragraph 1 letter d are known to the FOCBS.
Refund interest is not paid on a tax remission under Article 64.

Art. 61