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Image header Agence Europe
Europe Daily Bulletin No. 10531
Contents Publication in full By article 27 / 29
COURT OF JUSTICE / (ae) cjeu

Advocate General on reimbursing inappropriately paid VAT

Brussels, 13/01/2012 (Agence Europe) - A taxpayer who has paid too much VAT in breach of EU legislation has the right to reimbursement of the VAT collected and a right to payment of interest on the main sum to be reimbursed. This must be determined by the member states in respect of the equivalency principle, according to more favourable modalities that apply to similar domestic law on repaying interest. Through the conclusions made on Thursday, 12 January in Case C-591/10, Advocate General...

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