CELEX: 62016CA0387
Language: en
Date: 2018-02-28 00:00:00
Title: Case C-387/16: Judgment of the Court (Fourth Chamber) of 28 February 2018 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Lithuania) — Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Nidera BV (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Deduction of input tax — Article 183 — Refund of overpaid VAT — Late refund — Amount of default interest due under national law — Reduction of that amount for reasons not attributable to the taxable person — Whether permissible — Fiscal neutrality — Legal certainty)

23.4.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 142/6
            
         Judgment of the Court (Fourth Chamber) of 28 February 2018 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Lithuania) — Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Nidera BV
   (Case C-387/16) (1)
   
   ((Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Deduction of input tax - Article 183 - Refund of overpaid VAT - Late refund - Amount of default interest due under national law - Reduction of that amount for reasons not attributable to the taxable person - Whether permissible - Fiscal neutrality - Legal certainty))
   (2018/C 142/07)
   Language of the case: Lithuanian
   
      Referring court
   
   Lietuvos vyriausiasis administracinis teismas
   
      Parties to the main proceedings
   
   
      Applicant: Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
   
      Defendant: Nidera BV
   
      Intervener: Vilniaus apskrities valstybinė mokesčių inspekcija
   
      Operative part of the judgment
   
   Article 183 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in the light of the principle of fiscal neutrality, must be interpreted as precluding a reduction in the amount of interest normally payable under national law on overpaid value added tax which was not refunded in due time for reasons connected to circumstances not attributable to the taxable person, such as the high amount of that interest when compared with the amount of the overpaid value added tax, the period of time during which the overpayment was not refunded and the underlying reasons for this, as well as the losses actually incurred by the taxable person.
   
      (1)  OJ C 343, 19.9.2016.