Court of Justice of the European Union · Judgment

C-387/16Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Nidera BV

Decided: 2018-02-28
ECLI: ECLI:EU:C:2018:121
CELEX: 62016CJ0387
Finality: Final, the decision cannot be appealed

The court's own keywords

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.

Interprets

EUR-Lex The 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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