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Court of Justice of the European Union · Judgment

C-107/10Enel Maritsa Iztok 3 AD v Direktor «Obzhalvane i upravlenie na izpalnenieto» NAP

Decided
2011-05-12
ECLI
ECLI:EU:C:2011:298
CELEX
62010CJ0107
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling - VAT - Directives 77/388/EEC and 2006/112/EC - Refund - Time-limit - Interest - Set-off - Principles of fiscal neutrality and proportionality - Protection of legitimate expectations.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
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    • Model card and audit published under the EU AI Act

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