Gemeente Dinkelland. No obligation to pay interest on VAT refund after errors made in the taxable person’s accounts. Court of Justice
(2024) Highlights & Insights on European Taxation — Vol. 2024, n° 87 (2024)
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- Abstract
- EU law must be interpreted as not requiring the payment of interest to a taxable person as from the payment of an amount of VAT which is subsequently refunded by the tax authority, where that refund results, in part, from the finding that that taxable person, due to errors in its accounts, did not fully exercise its right to deduct input VAT for the years concerned and, in part, from an amendment, with retroactive effect, of the detailed rules for calculating the deductible VAT relating to the general costs of that taxable person where those rules are established under the sole responsibility of that taxable person.
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Citations
Lamensch, M. (2024). Gemeente Dinkelland. No obligation to pay interest on VAT refund after errors made in the taxable person’s accounts. Court of Justice. Highlights & Insights on European Taxation, 2024(87). https://hdl.handle.net/2078.5/213259 (Original work published 2024)