Article in the EU VAT Directive 2006/112/EC
Article 183 (Right to deduct VAT – Rules Governing Exercise of the Right of Deduction)
Where, for a given tax period, the amount of deductions exceeds the amount of VAT due, the Member States may, in accordance with conditions which they shall determine, either make a refund or carry the excess forward to the following period. However, Member States may refuse to refund or carry forward if the amount of the excess is insignificant.
ECJ Cases decided
- C-107/10 (Enel Maritsa Iztok 3) – Right to default interest on Late VAT Refunds
- C-274/10 (Commission v Hungary) – No limitation of refund if invoices are not paid
- C-525/11 (Mednis) – Tax authorities may not defer the refund of part of the VAT surplus until examination of the taxpayer’s annual tax return
- C-431/12 (Rafinăria Steaua Română) – Refund of excess VAT by way of set-off. Payment of default interest
- C-654/13 (Delphi Hungary Autóalkatrész Gyártó) – Interest due on amounts of VAT which were not recoverable within a reasonable period
- C-120/15 (Kovozber) – Default interest on delayed refund of VAT excess deduction
- C-211/16 (Bimotor) – National regulation may limit the offsetting of certain tax debts with VAT credits to a specified maximum amount for each period of ‘tax
- C-254/16 (Glencore Grain Hungary) – Breach of EU law by extending the VAT refund period if a fine has been imposed for non-cooperation and refusal to pay default interest
- C-387/16 (Nidera) – Amount of interest normally payable under national law on overpaid VAT cannot be reduced
- C‑13/18 and C‑126/18 (Sole-Mizo) – Interest paid on VAT refund
- C-446/18 (Agrobet vs CZ) – Delay of entire VAT refund due to audit of a smaller proportion of the claim
- C-487/20 (Philips Orăştie) – Decision – A Member State can not introduce less favorable procedural rules for claims for VAT refund
ECJ Cases Pending
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