Keywords
Summary

Keywords

1. Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Deduction of input tax – Refund of excess

(Council Directive 2006/112, as amended by Directive 2006/138, Art. 183)

2. Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Deduction of input tax – Refund of excess

(Council Directive 2006/112, as amended by Directive 2006/138, Art. 183)

3. Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Deduction of input tax – Refund of excess

(Council Directive 2006/112, as amended by Directive 2006/138, Art. 183)

Summary

1. Article 183 of Directive 2006/112 on the common system of value added tax, as amended by Directive 2006/138, in conjunction with the principle of the protection of legitimate expectations, is to be interpreted as precluding national legislation which provides, with retrospective effect, for the extension of the period within which excess value added tax is to be refunded, in so far as that legislation deprives the taxable person of the right enjoyed before the entry into force of the legislation to obtain default interest on the sum to be refunded.

(see para. 41, operative part 1)

2. Article 183 of Directive 2006/112 on the common system of value added tax, as amended by Directive 2006/138, in the light of the principle of fiscal neutrality, is to be interpreted as precluding national legislation under which the normal period for refunding excess valued added tax, at the expiry of which default interest is payable on the sum to be refunded, is extended when a tax investigation is instigated, the effect of the extension being that such interest is payable only from the date on which the investigation is completed, the excess having already been carried forward during the three tax periods following that in which it arose. On the other hand, the fact that the normal period is 45 days is not contrary to that provision.

(see para. 61, operative part 2)

3. Article 183 of the Directive 2006/112 on the common system of value added tax, as amended by Directive 2006/138, is to be interpreted as not precluding the refund of excess valued added tax by way of set-off.

Member States have a certain freedom as regards the conditions for the refund of excess value added tax, provided that the refund is made within a reasonable period of time by a payment in liquid funds or equivalent means and the taxable person is not exposed to any financial risk.

(see paras 64, 67, operative part 3)