Decision Italian Supreme Court
Source KPMG
See also
- C-107/10 (Enel Maritsa Iztok 3) – Right to default interest on Late VAT Refunds
- C-120/15 (Kovozber) – Default interest on delayed refund of VAT excess deduction
- C-254/16 (Glencore Grain Hungary) – Breach of EU law by extending the VAT refund period if a fine has been imposed for non-cooperation and refusal to pay default interest
- C-387/16 (Nidera) – Amount of interest normally payable under national law on overpaid VAT cannot be reduced
