Judgment of the Court (Second Chamber) of 23 April 2020
Sole-Mizo Zrt. and Dalmandi Mezőgazdasági Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
Requests for a preliminary ruling from the Szegedi Közigazgatási és Munkaügyi Bíróság and Szekszárdi Közigazgatási és Munkaügyi Bíróság
Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Right to deduct input tax – Refunding of excess VAT – Late repayment – Calculation of interest – Procedure for awarding interest due because of the unavailability of excess deductible VAT retained in breach of EU law and interest due as a result of delay by the tax authority in paying an amount due – Principles of effectiveness and equivalence
Joined Cases C-13/18 and C-126/18
Reports of Cases
not yet published (Court Reports - general)
Links to the texts
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Opinion
ECLI:EU:C:2019:708 |
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Judgment
ECLI:EU:C:2020:292 |
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