Request for a preliminary ruling from the Krajský súd v Košiciach (Slovakia) lodged on 9 March 2015 — Kovozber s.r.o. v Daňový úrad Košice
(Case C-120/15)
Language of the case: Slovak
Referring court
Krajský súd v Košiciach
Parties to the main proceedings
Applicant: Kovozber s.r.o.
Defendant: Daňový úrad Košice
Questions referred
Must the first paragraph of Article 183 of Directive 2006/112/EC, as amended by Directive 2006/138/EC, 1 be interpreted as precluding national legislation which, in determining the conditions for refunding an excess deduction of value added tax, makes the award of default interest (on the delayed refund of value added tax) conditional on