CELEX: 62012CA0431
Language: en
Date: 2013-10-24 00:00:00
Title: Case C-431/12: Judgment of the Court (Tenth Chamber) of 24 October 2013 (request for a preliminary ruling from the Înalta Curte de Casație și Justiție — Romania) — Agenția Națională de Administrare Fiscală v SC Rafinăria Steaua Română SA (Taxation — Value added tax — Refund of excess VAT by set-off — Annulment of set-off decision — Obligation to pay default interest to the taxable person)

14.12.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 367/19
            
         Judgment of the Court (Tenth Chamber) of 24 October 2013 (request for a preliminary ruling from the Înalta Curte de Casație și Justiție — Romania) — Agenția Națională de Administrare Fiscală v SC Rafinăria Steaua Română SA
   (Case C-431/12) (1)
   
   (Taxation - Value added tax - Refund of excess VAT by set-off - Annulment of set-off decision - Obligation to pay default interest to the taxable person)
   2013/C 367/32
   Language of the case: Romanian
   
      Referring court
   
   Înalta Curte de Casație și Justiție
   
      Parties to the main proceedings
   
   
      Applicant: Agenția Națională de Administrare Fiscală
   
      Defendant: SC Rafinăria Steaua Română SA
   
      Re:
   
   Request for a preliminary ruling — Înalta Curte de Casație și Justiție — Interpretation of Article 183 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Refund of excess VAT by set-off — Obligation on the tax authorities to pay default interest where the set-off decisions are annulled by a court
   
      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 must be interpreted as precluding a situation in which a taxable person, having made a claim for refund of excess input value added tax over the value added tax which it is liable to pay, cannot obtain from the tax authorities of a Member State default interest on a refund made late by those authorities in respect of a period during which administrative measures precluding the refund, which were subsequently annulled by a court ruling, were in force.
   
      (1)  OJ C 399, 22.12.2012.