The Court of Justice has given a judgment in the case SC Rafinăria Steaua Română.


Article 183 of Council Directive 2006/112/EC must be interpreted as precluding a situation in which a taxable person, having made a claim for refund of excess input VAT over the VAT which it is liable to pay, cannot obtain from the tax authorities of a Member State default interest on a refund made late by those authorities in respect of a period during which administrative measures precluding the refund, which were subsequently annulled by a court ruling, were in force. 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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