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10 B 60/14, 10 B 60/14 (10 C 8/15) ECLI:DE:BVerwG:2015:060715B10B60.14.0 AI generated

Accrual and statute of limitations for interest claims following retrospective amendment of subsidy approvals under § 49a Abs. 3 HVwVfG

Case Number 10 B 60/14, 10 B 60/14 (10 C 8/15)
Court / Authority
Jurisdiction Germany (DE)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Federal Administrative Court admitted the appellant’s appeal on the ground that the case raises a question of fundamental legal significance, thereby permitting a review of the lower court’s decision. The dispute concerned the timing of the accrual and statute of limitations for interest claims arising from the retrospective amendment of a subsidy approval notice, specifically whether such claims arise only upon the issuance of the amending decision or at an earlier stage. The decisive legal issue centers on the direct or analogous application of § 49a Abs. 3 Sentence 1 of the Federal Administrative Procedure Act (HVwVfG) to determine if interest claims in the context of retroactive changes to approval notices are triggered solely by the later amending act with retroactive effect for past periods.

Legislator headnote

AI generated

§ 132 Abs. 2 Nr. 1 VwGO, § 63 Abs. 1 Satz 1 GKG, § 47 Abs. 1, § 52 Abs. 1, § 63 Abs. 1 Satz 1 GKG; Accrual and statute of limitations for interest claims following retrospective amendment of subsidy approvals under § 49a Abs. 3 HVwVfG: The dispute concerned the timing of the accrual and statute of limitations for interest claims arising from the retrospective amendment of a subsidy approval notice, specifically whether such claims arise only upon the issuance of the amending decision or at an earlier stage. The decisive legal issue centers on the direct or analogous application of § 49a Abs. 3 Sentence 1 of the Federal Administrative Procedure Act (HVwVfG) to determine if interest claims in the context of retroactive changes to approval notices are triggered solely by the later amending act with retroactive effect for past periods.

Keywords

AI generated
limitation periods accrual of interest amendment of the claim subsidy review period approval procedure

Cited Legislation

AI generated
§ 132 Abs. 2 Nr. 1 VwGO
Basis for admitting the appeal for revision due to the fundamental significance of the legal question raised.
§ 63 Abs. 1 Satz 1 GKG
1, § 63 Abs. 1 Satz 1 GKG.
§ 47 Abs. 1, § 52 Abs. 1, § 63 Abs. 1 Satz 1 GKG
Legal basis cited for the provisional determination of the amount in dispute for the revision proceedings.
AI generated
10 B 18/15, 10 B 18/15 (10 C 1/16)
Statute of limitations for subsidy repayment under § 49a VwVfG and fundamental significance of the issue for review admission
8 C 2/12
Reimbursement interest on reversed subsidy: exclusive application of § 49a Abs. 3 HVwVfG and non-applicability of § 49a Abs. 4 HVwVfG to statutory limitation
3 C 13/12, 3 C 13/12 (3 C 3/10)
Retroactive accrual of interest on agricultural subsidy recovery and suspension of statutory limitation
3 C 14/12, 3 C 14/12 (3 C 4/10)
Retroactive Interest Accrual and Civil Limitation Periods for Reimbursement of Unlawful EU Agricultural Subsidies
10 B 2/16, 10 B 2/16 (10 C 3/16)
Grant of leave to appeal on the statute of limitations for reimbursement claims under § 49a VwVfG

Key legal questions extracted by Legislator

AI generated
§ 132 Abs. 2 Nr. 1 VwGO

Basis for admitting the appeal for revision due to the fundamental significance of the legal question raised.

§ 47 Abs. 1, § 52 Abs. 1, § 63 Abs. 1 Satz 1 GKG

Legal basis cited for the provisional determination of the amount in dispute for the revision proceedings.

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Full text

Revisionszulassung; Zinsansprüche bei rückwirkender Änderung eines Bewilligungsbescheides

[GRUENDE]

Die Beschwerde hat Erfolg. Der Rechtssache kommt die von der Klägerin geltend gemachte grundsätzliche Bedeutung zu (§ 132 Abs. 2 Nr. 1 VwGO). Das Berufungsgericht hat entschieden, die streitgegenständliche Zinsforderung sei bei Erlass des Zinsbescheides vom 14. September 2010 noch nicht verjährt gewesen, weil sie erst mit Festsetzung der endgültigen Höhe der Zuwendung im Bescheid vom 1. Dezember 2008 entstanden sei. Im Revisionsverfahren wird voraussichtlich die in der Beschwerdebegründung aufgeworfene, über den Einzelfall hinaus bedeutsame Frage zu klären sein, ob Zinsansprüche in unmittelbarer oder entsprechender Anwendung von § 49a Abs. 3 Satz 1 HVwVfG bei rückwirkender Änderung eines Bewilligungsbescheides erst mit Erlass des ändernden Bescheides mit Wirkung für vergangene Zeiträume entstehen.

Die vorläufige Streitwertfestsetzung für das Revisionsverfahren beruht auf § 47 Abs. 1, § 52 Abs. 1, § 63 Abs. 1 Satz 1 GKG.