Judgment of the Court (Fourth Chamber) of 28 February 2018

Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Nidera BV

Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas

Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Deduction of input tax — Article 183 — Refund of overpaid VAT — Late refund — Amount of default interest due under national law — Reduction of that amount for reasons not attributable to the taxable person — Whether permissible — Fiscal neutrality — Legal certainty

Case C-387/16

Reports of Cases

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