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Document 62016CN0387

Case C-387/16: Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 12 July 2016 — Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Nidera B.V. and Vilniaus apskrities valstybinė mokesčių inspekcija

OJ C 343, 19.9.2016, p. 35–35 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

19.9.2016   

EN

Official Journal of the European Union

C 343/35


Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 12 July 2016 — Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Nidera B.V. and Vilniaus apskrities valstybinė mokesčių inspekcija

(Case C-387/16)

(2016/C 343/48)

Language of the case: Lithuanian

Referring court

Lietuvos vyriausiasis administracinis teismas

Parties to the main proceedings

Appellant: Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos

Other parties: Nidera B.V., Vilniaus apskrities valstybinė mokesčių inspekcija

Question referred

Must Article 183 of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax, read in conjunction with the principle of fiscal neutrality, be interpreted as precluding a reduction in the interest that is normally payable under national law on a VAT overpayment (excess) which was not refunded (set off) in due time, which reduction takes into account circumstances other than those resulting from the actions of the taxable person himself, such as the relationship between the interest and the amount of the overpayment not refunded in due time, 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?


(1)  OJ 2006 L 347, p. 1.


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