Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112 / EC – Right to deduct input tax – Reimbursement of excess VAT – Late reimbursement – Calculation of interest – Procedures for granting of interest due due to the unavailability of excess deductible VAT retained in violation of Union law and of interest due due to the delay of the tax administration in paying an amount due – Principles effectiveness and equivalence
Citations:
C-13/18, [2020] EUECJ C-13/18, ECLI:EU:C:2020:292, [2019] EUECJ C-13/18_O
Links:
Jurisdiction:
European
VAT
Updated: 01 November 2022; Ref: scu.660153