Rättskällor med officiella primärkällor

Utskrivet ·

Skip to main content
Skip to the answer
ExploreWorldAIExploreWorldAI

Back to the decisions

Court of Justice of the European Union · Judgment

C‑431/12Agenţia Naţională de Administrare Fiscală v SC Rafinăria Steaua Română SA

Decided
2013-10-24
ECLI
ECLI:EU:C:2013:686
CELEX
62012CJ0431
Finality
Final, the decision cannot be appealed

The court's own keywords

Taxation — Value added tax — Refund of excess VAT by set-off — Annulment of set-off decision — Obligation to pay default interest to the taxable person.

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
    • Engine version and read date on every answer
    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

    Model cardAudit