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European Communities (Mutual Assistance for the Recovery of Claims Relating to Certain Levies, Duties, Taxes and Other Measures) Regulations 2009 (S.I. Number 353 of 2009)

6. Interest.

(1) The amount of any claim to be collected in accordance with Regulation 5(1), shall carry interest in accordance with paragraph (2) from the date when the amount of the claim becomes due and payable in accordance with Regulation 5(3) until the date of the payment of the claim.

(2) For the purposes of paragraph (1), the amount of interest in relation to a claim payable in accordance with Regulation 5(1) shall be the interest that would be due on a similar claim in the State and all enactments and rules of court relating to the charge, payment or recovery of interest on a claim in the State shall, with any necessary modifications, apply in relation to a claim payable in accordance with Regulation 5(1).