1. According to § 236, Paragraph 1, Clause 1 of the AO, interest is to be paid on import duties to be reimbursed from the time they are pending.
2. The claim to interest is not excluded by Art. 116 (6) UZK if the lis pendens already existed before the applicability of this norm.
BFH, Urt. v. 22.10.2019 – Vll R 38/18
= Transportrecht 10 2020, S. 457 ff
For charges wrongly stated by a main customs office and refunded after appropriate court decision, taxes are to be paid from lis pendens.
Hessisches Finanzgericht, Urt. v. 23.07.2018 – 7 K 1579/17
= TransportR. 5 2019, S. 232 ff