Court of Justice of the European Union · Order

C‑654/13Delphi Hungary Autóalkatrész Gyártó kft v Nemzeti Adó- és Vámhivatal Nyugat-dunántúli Regionális Adó Főigazgatósága (NAV)

Decided: 2014-07-17
ECLI: ECLI:EU:C:2014:2127
CELEX: 62013CO0654
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 — VAT — Directive 2006/112/EC — Article 183 — Reimbursement of excess VAT — National rules preventing the payment of default interest on VAT not recoverable within a reasonable period on account of a condition held to be contrary to EU law — Principle of equivalence.

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