European Court of Justice (Fourth Chamber)

T. von Danwitz, President of the Chamber, C. Vajda (Rapporteur), E. Juhász, K. Jürimäe and C. Lycourgos, (Judges), M. Szpunar, Advocate General

Judgment delivered 28 February 2018 (*)

Value added tax – Directive 2006/112 (the Principal VAT Directive), art. 183 – Refund of overpaid VAT – Late refund – Amount of default interest due under national law – Cut of that amount for reasons not attributable to the taxable person – Whether cut permissible – Fiscal neutrality – Legal certainty.

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