This document is an excerpt from the EUR-Lex website
Document 62016CA0387
Case C-387/16: Judgment of the Court (Fourth Chamber) of 28 February 2018 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Lithuania) — Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Nidera BV (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Deduction of input tax — Article 183 — Refund of overpaid VAT — Late refund — Amount of default interest due under national law — Reduction of that amount for reasons not attributable to the taxable person — Whether permissible — Fiscal neutrality — Legal certainty)
Case C-387/16: Judgment of the Court (Fourth Chamber) of 28 February 2018 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Lithuania) — Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Nidera BV (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Deduction of input tax — Article 183 — Refund of overpaid VAT — Late refund — Amount of default interest due under national law — Reduction of that amount for reasons not attributable to the taxable person — Whether permissible — Fiscal neutrality — Legal certainty)
Case C-387/16: Judgment of the Court (Fourth Chamber) of 28 February 2018 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Lithuania) — Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Nidera BV (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Deduction of input tax — Article 183 — Refund of overpaid VAT — Late refund — Amount of default interest due under national law — Reduction of that amount for reasons not attributable to the taxable person — Whether permissible — Fiscal neutrality — Legal certainty)
OJ C 142, 23.4.2018, p. 6–6
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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23.4.2018 |
EN |
Official Journal of the European Union |
C 142/6 |
Judgment of the Court (Fourth Chamber) of 28 February 2018 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Lithuania) — Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Nidera BV
(Case C-387/16) (1)
((Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Deduction of input tax - Article 183 - Refund of overpaid VAT - Late refund - Amount of default interest due under national law - Reduction of that amount for reasons not attributable to the taxable person - Whether permissible - Fiscal neutrality - Legal certainty))
(2018/C 142/07)
Language of the case: Lithuanian
Referring court
Lietuvos vyriausiasis administracinis teismas
Parties to the main proceedings
Applicant: Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
Defendant: Nidera BV
Intervener: Vilniaus apskrities valstybinė mokesčių inspekcija
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, read in the light of the principle of fiscal neutrality, must be interpreted as precluding a reduction in the amount of interest normally payable under national law on overpaid value added tax which was not refunded in due time for reasons connected to circumstances not attributable to the taxable person, such as the high amount of that interest when compared with the amount of the overpaid value added tax, the period of time during which the overpayment was not refunded and the underlying reasons for this, as well as the losses actually incurred by the taxable person.