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Document 62012CA0431
Case C-431/12: Judgment of the Court (Tenth Chamber) of 24 October 2013 (request for a preliminary ruling from the Înalta Curte de Casație și Justiție — Romania) — Agenția Națională de Administrare Fiscală v SC Rafinăria Steaua Română SA (Taxation — Value added tax — Refund of excess VAT by set-off — Annulment of set-off decision — Obligation to pay default interest to the taxable person)
Case C-431/12: Judgment of the Court (Tenth Chamber) of 24 October 2013 (request for a preliminary ruling from the Înalta Curte de Casație și Justiție — Romania) — Agenția Națională de Administrare Fiscală v SC Rafinăria Steaua Română SA (Taxation — Value added tax — Refund of excess VAT by set-off — Annulment of set-off decision — Obligation to pay default interest to the taxable person)
Case C-431/12: Judgment of the Court (Tenth Chamber) of 24 October 2013 (request for a preliminary ruling from the Înalta Curte de Casație și Justiție — Romania) — Agenția Națională de Administrare Fiscală v SC Rafinăria Steaua Română SA (Taxation — Value added tax — Refund of excess VAT by set-off — Annulment of set-off decision — Obligation to pay default interest to the taxable person)
OJ C 367, 14.12.2013, p. 19–19
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 24/10/2013
- Date lodged:
- 24/09/2012
- Author:
- Court of Justice
- Form:
- Judicial information
- Authentic language:
- Romanian
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- Select all documents mentioning this document
- Instruments cited in case law:
- Link
- EUROVOC descriptor:
|
14.12.2013 |
EN |
Official Journal of the European Union |
C 367/19 |
Judgment of the Court (Tenth Chamber) of 24 October 2013 (request for a preliminary ruling from the Înalta Curte de Casație și Justiție — Romania) — Agenția Națională de Administrare Fiscală v SC Rafinăria Steaua Română SA
(Case C-431/12) (1)
(Taxation - Value added tax - Refund of excess VAT by set-off - Annulment of set-off decision - Obligation to pay default interest to the taxable person)
2013/C 367/32
Language of the case: Romanian
Referring court
Înalta Curte de Casație și Justiție
Parties to the main proceedings
Applicant: Agenția Națională de Administrare Fiscală
Defendant: SC Rafinăria Steaua Română SA
Re:
Request for a preliminary ruling — Înalta Curte de Casație și Justiție — Interpretation of Article 183 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Refund of excess VAT by set-off — Obligation on the tax authorities to pay default interest where the set-off decisions are annulled by a court
Operative part of the judgment
Article 183 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as precluding a situation in which a taxable person, having made a claim for refund of excess input value added tax over the value added tax 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.
