Opinion – Reimbursement of VAT collected in breach of EU law – Interest – Simple interest – Compound interest – Procedural autonomy of the Member States – Principle of effectiveness – Principle of equivalence
Judges:
Trstenjak AG
Citations:
C-591/10, [2012] EUECJ C-591/10 – O
Links:
Jurisdiction:
European
Cited by:
Opinion – Littlewoods Retail Ltd and Others v Her Majesty’s Commissioners of Revenue and Customs ECJ 19-Jul-2012
(Grand Chamber) Second and Sixth VAT Directives – Input tax – Refund of excess – Payment of interest – Procedures
The court considered whether on repayment to a taxpayer of wrongly imposed VAT, the interest returned with the repayment should be . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 26 July 2022; Ref: scu.463183