This judgment of the ECJ relates to the substantive right of a claimant to recover tax paid contrary to EU law with statutory interest from the date of payment of the tax to the date of actual repayment. Romanian law only allowed for interest to be paid from the day following the date on which the claim for repayment was made. Advocate General Wathelet opined that the right to interest representing an adequate indemnity for the loss occasioned through the undue payment of tax contrary to EU law ranks equally with the right to repayment of the tax and necessarily arises from the date of the payment of the tax since it is obvious that it is from that date that the taxpayer suffers loss.