Order of the Court (Third Chamber) of 17 July 2014 –
Delphi Hungary Autóalkatrész Gyártó
(Case C‑654/13) 1(1)
Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — VAT — Directive 2006/112/EC — Article 183 — Reimbursement of excess VAT — National rules preventing the payment of default interest on VAT not recoverable within a reasonable period on account of a condition held to be contrary to EU law — Principle of equivalence
EU law — Direct effect — National taxes which are incompatible with EU law — Repayment — Procedures — Application of national law — Limits — Respect for the principles of equivalence and effectiveness — Verification a matter for the national court (Council Directive 2006/112, Art. 183) (see paras 29-39, operative part)
Operative part
EU law, and in particular Article 183 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, must be interpreted as precluding legislation and a practice of a Member State, such as those at issue in the main proceedings, which prevent the payment of default interest on amounts of value added tax which were not recoverable within a reasonable period and on account of a national provision held to be contrary to EU law. In the absence of EU legislation on the subject, it is for the national law to establish, in conformity with the principles of equivalence and effectiveness, the procedure for the payment of such interest, which must not be less favourable than that applicable to actions based on infringement of domestic law with a similar purpose and cause of action to those based on the infringement of the EU law or be arranged such as to render the exercise of the rights conferred by the European Union legal order impossible in practice or excessively difficult, which it is for the referring court to ascertain in the case before it. The national courts are required, if necessary, to disapply any provision of national law contrary to EU law.
1 – OJ C 85, 22.3.2014.