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SVInfo
- Referral date: 12-07-2016
- Show case reference
- Opinion date: 05-10-2017
- Ruling date: 28-02-2018
- AG: Szpunar
References in this case
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19.9.2016 |
EN |
Official Journal of the European Union |
C 343/35 |
Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas (Lithuania) lodged on 12 July 2016 — Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Nidera B.V. and Vilniaus apskrities valstybinė mokesčių inspekcija
(Case C-387/16)
(2016/C 343/48)
Language of the case: Lithuanian
Referring court
Lietuvos vyriausiasis administracinis teismas
Parties to the main proceedings
Appellant: Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
Other parties: Nidera B.V., Vilniaus apskrities valstybinė mokesčių inspekcija
Question referred
Must Article 183 of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax, read in conjunction with the principle of fiscal neutrality, be interpreted as precluding a reduction in the interest that is normally payable under national law on a VAT overpayment (excess) which was not refunded (set off) in due time, which reduction takes into account circumstances other than those resulting from the actions of the taxable person himself, such as the relationship between the interest and the amount of the overpayment not refunded in due time, 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 2006 L 347, p. 1.