This document is an excerpt from the EUR-Lex website
Document 62015CO0120
Order of the Court (Ninth Chamber) of 21 October 2015.
Kovozber s. r. o. v Daňový úrad Košice.
Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Value added tax (VAT) — Directive 2006/112/EC — Article 183 — Refund of excess VAT — National legislation prescribing that default interest relating to the refund of excess VAT is to be calculated only as from ten days after completion of a tax inspection.
Case C-120/15.
Order of the Court (Ninth Chamber) of 21 October 2015.
Kovozber s. r. o. v Daňový úrad Košice.
Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Value added tax (VAT) — Directive 2006/112/EC — Article 183 — Refund of excess VAT — National legislation prescribing that default interest relating to the refund of excess VAT is to be calculated only as from ten days after completion of a tax inspection.
Case C-120/15.
Court reports – general – 'Information on unpublished decisions' section
Order of the Court (Ninth Chamber) of 21 October 2015 —
Kovozber
(Case C‑120/15) ( 1 )
‛Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Value added tax (VAT) — Directive 2006/112/EC — Article 183 — Refund of excess VAT — National legislation prescribing that default interest relating to the refund of excess VAT is to be calculated only as from ten days after completion of a tax inspection’
|
1. |
Questions referred for a preliminary ruling — Questions the answer to which may be clearly deduced from the Court’s existing case-law — Application of Article 99 of the Rules of Procedure (Art. 267 TFEU; Rules of Procedure of the Court of Justice, Art. 99) (cf. points 16, 17) |
|
2. |
Harmonisation of fiscal legislation — Common system of value added tax — Deduction of input tax — Refund of excess — National legislation prescribing that default interest relating to the refund of excess VAT is to be calculated only as from ten days after completion of a tax inspection — Unlawful (Council Directive 2006/112, Art. 183, first para.) (see paras 19-29, 33, operative part) |
|
3. |
EU law — Direct effect — National taxes incompatible with EU law — Repayment — Procedures — Application of national law — Limits — Respect for the principles of equivalence and effectiveness — Verification a matter for the national court (Council Directive 2006/112, Art. 183) (see paras 30, 32) |
Operative part
The first paragraph of 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 national legislation, such as that at issue in the main proceedings, which prescribes that default interest relating to the refund of excess value added tax is to be calculated only as from ten days after completion of the tax inspection.
( 1 ) OJ C 213, 29.6.2015.