The CJEU ruled that Lear Corporation’s VAT refund application could also be considered a request for default interest payment. It is not against EU law for Hungary to refuse interest on VAT amounts not included in the claim. However, it is against EU law for Hungary to classify Lear Corporation’s second application as new and reject it due to being submitted late.
Source Taxlive
See also
- ECJ C-532/23 (Lear Corporation Hungary) – Order – Refund of VAT and late payment interest due to a regulatory requirement infringing EU law
- C-274/10 (Commission v Hungary) – No limitation of refund if invoices are not paid
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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