Request for a preliminary ruling from the Krajský súd v Košiciach in the case Kovozber.
Must the first paragraph of Article 183 of Directive 2006/112/EC be interpreted as precluding national legislation which, in determining the conditions for refunding an excess deduction of value added tax, makes the award of default interest (on the delayed refund of value added tax) conditional on the expiry of a period of 10 days from completion of the tax inspection for ascertaining whether the claim to the refund of the excess deduction is justified? 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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