Request for a preliminary ruling from the Naczelny Sąd Administracyjny in the case Caterpillar Financial Services.

Having regard to the interpretation of the Court of Justice in its judgment of 17 January 2013 in Case C-224/11, BGŻ Leasing sp. z o.o. v Dyrektor Izby Skarbowej w Warszawie, do the principles of effectiveness, sincere cooperation and equivalence expressed in Article 4(3) of the Treaty on European Union, or any other principle laid down in EU law, preclude, in the field of value added tax, national legislation or a national practice which precludes the refund of overpayment resulting from the collection of VAT contrary to EU law where, as a result of the action of the national authorities, an individual was unable to exercise his or her rights until after the limitation period for the tax liability had expired? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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