- The EU law does not require the payment of interest to a taxable person from the payment of VAT, which is later refunded by the tax authority
- This is applicable when the refund is partly due to errors in the taxable person’s accounting and partly due to retroactive changes in the calculation of deductible VAT
- The Court of Justice of the EU ruled on this in case C-674/22 on February 22, 2024.
Source: ipsoa.it
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
