C-151/23ZSE Elektrárne, s.r.o v Finančné riaditeľstvo Slovenskej republiky

Domstolens egne nøkkelord

Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 183 – Excess VAT – Late refund – Taxable person’s entitlement to interest for late payment – Methods of application – Procedural autonomy of the Member States – Principles of effectiveness and fiscal neutrality – National legislation setting the starting point for the calculation of interest for late payment at a date later than that on which the refund would have had to be made had a tax investigation not been carried out.

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