ECJ Preliminary ruling – Article 99 of the Rules of Procedure of the Court – VAT – Directive 2006/112 / EC – Article 183 – Refund of excess VAT – National legislation excluding the payment of default interest on non-recoverable VAT within a reasonable time due to be contrary to EU law requirement – Principle of equivalence
C-654/13, [2014] EUECJ C-654/13 – CO
Bailii
Directive 2006/112/EC 183
European, VAT
Updated: 20 December 2021; Ref: scu.536190
