Enel Maritsa Iztok 3 (Taxation): ECJ 12 May 2011

ECJ Reference for a preliminary ruling – VAT – Directives 77/388/EEC and 2006/112/EC – Refund – Time-limit – Interest – Set-off – Principles of fiscal neutrality and proportionality – Protection of legitimate expectations.

Citations:

C-107/10, [2011] EUECJ C-107/10

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 12 September 2022; Ref: scu.439753