Interest calculation for mirror corrections for turnover tax and VAT compensation fund

The Supreme Court has ruled that interest calculation in the case of mirror corrections in turnover tax and VAT compensation fund is not neutral, and therefore interest rate moderation is not necessary.
Tax interest will be charged if an additional VAT assessment is imposed, while it will be reimbursed if the tax inspector takes longer than eight weeks to determine a refund in response to a request.
The tax interest scheme applies to the VAT Compensation Fund, but interest is calculated or reimbursed six months after the end of the contribution year.
The court rejected the argument for a neutral interest calculation for mirror corrections, as well as the tax authorities’ policy of not charging tax interest for a period when they already had the amount of tax at their disposal.
The constitutional ban on review of laws is enforced, and the general principles of EU law cannot be invoked in this case.