Comments on ECJ C-544/24 – Lithuanian regulation on default interest not contrary to EU law

• ⚖️ Lithuanian VAT case: Following a €6.5 million VAT assessment, NTV was also charged €2.4 million in default interest and €1.8 million in penalties, leading to requests for exemption.
• AG Rantos’ conclusion: It is consistent with EU law for Lithuania to set default interest amounts without allowing tax authorities to reduce components, regardless of the nature or seriousness of the infringement.
• Exemption limits: EU law does not require flexibility; taxpayers may only be exempted from default interest where the national scheme explicitly provides for it.

Source Taxlive

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See

• ECJ VAT C-544/24 (Nekilnojamojo turto valdymas) – AG Opinion – National law’s fixed late payment interest aligns with EU law – VATupdate

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