Order — ECLI:EU:C:2015:730
Date: 2015-10-21
Language of the case: Slovak
Court formation: Ninth Chamber
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Slovakia

Request for a preliminary ruling from the Krajský súd v Košiciach (Slovakia) lodged on 9 March 2015 — Kovozber s.r.o. v Daňový úrad Košice (Case C-120/15) Language of the case: Slovak Referring court Krajský súd v Košiciach Parties to the main proceedings Applicant: Kovozber s.r.o. Defendant: Daňový úrad Košice Questions referred Must the first paragraph of Article 183 of Directive 2006/112/EC, as amended by Directive 2006/138/EC, 1 be interpreted as precluding national legislation which, in determining the conditions for refunding an excess deduction of value added tax, makes the award of default interest (on the delayed refund of value added tax) conditional on