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Court of Justice of the European Union · Order

C-120/15Kovozber s. r. o. v Daňový úrad Košice

Decided
2015-10-21
ECLI
ECLI:EU:C:2015:730
CELEX
62015CO0120
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Value added tax (VAT) — Directive 2006/112/EC — Article 183 — Refund of excess VAT — National legislation prescribing that default interest relating to the refund of excess VAT is to be calculated only as from ten days after completion of a tax inspection.

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.

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