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

Domstolens egne nøkkelord

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.

Tolker