Judgment of the Court (Third Chamber), 18 October 2012

Mednis SIA v Valsts ieņēmumu dienests

Reference for a preliminary ruling from the Augstākās tiesas Senāts

VAT – Directive 2006/112/EC – Article 183 – Conditions for the refund of the excess VAT – National legislation deferring the refund of part of the excess VAT pending examination of the taxable person’s annual tax return – Principles of fiscal neutrality and proportionality

Case C‑525/11

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)