On 13 February 2008, a decision of the Federal Finance Court (Bundesfinanzhof) of 18 September 2007 was published. In that decision, the Court ruled that no interest is due on the refunded amount of withholding tax calculated by the Federal Tax Authorities.
(a) Facts. The case concerned a corporation (A) the legal seat and place of management of which was in the United Kingdom, and a German resident company…