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European Union
Enel Maritsa Iztok 3 AD v Direktor «Obzhalvane i upravlenie na izpalnenieto» NAP (C-107/10)
Judgment
Consideration of the questions referred
Preliminary observations
27

Enel Maritsa Iztok 3 AD v Direktor «Obzhalvane i upravlenie na izpalnenieto» NAP (C-107/10)

law://eu/cjeu/2010/c-107-10/para_27@2026-11-14

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Key facts

Court: Court of Justice · Third Chamber
Case: C-107/10 · ECLI:EU:C:2011:298
Decided: 12 May 2011
Procedure: Preliminary reference · referred by the Administrativen sad Sofia-grad (Bulgaria)
Applicant: Enel Maritsa Iztok 3 AD
Defendant: Direktor Obzhalvane i upravlenie na izpalnenieto NAP
Rapporteur: T. von Danwitz
Advocate General: Y. Bot
Bench: 5 judges
K. Lenaerts, D. Šváby, R. Silva de Lapuerta, E. Juhász, T. von Danwitz
Language: Bulgarian
Official: CURIA · EUR-Lex 62010CJ0107

Topics

Value added tax

History · 1 version

12 May 2011Reading

Judgment of 12 May 2011

27It is true, as pointed out by the Bulgarian Government, that, according to its wording, that provision does not lay down any obligation to pay interest on a refund of excess VAT or the date from which such interest is payable.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Connections

Interprets 1: Council Directive 2006/112/EC
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Cites 14: Council Directive 2006/112/EC; Marks & Spencer plc v Commissioners of Customs & Excise (C-62/00); Dyrektor Izby Skarbowej w Białymstoku v Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski sp. j (C-188/09); Plantanol GmbH & Co. KG v Hauptzollamt Darmstadt (C-201/08); Garage Molenheide BVBA, Peter Schepens, Bureau Rik Decan-Business Research & Development NV (BRD) and Sanders BVBA v Belgische Staat (C-286/94, C-340/95, C-401/95, C-47/96); Alicja Sosnowska v Dyrektor Izby Skarbowej we Wrocławiu Ośrodek Zamiejscowy w Wałbrzychu (C-25/07); Alstom Power Hydro v Valsts ieņēmumu dienests (C-472/08); Butterfly Music Srl v Carosello Edizioni Musicali e Discografiche Srl (CEMED) (C-60/98); BP Soupergaz Anonimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion v Greek State (C-62/93); Commission of the European Communities v Italian Republic (C-78/00); Deutsche Shell GmbH v Finanzamt für Großunternehmen in Hamburg (C-293/06); Stadt Graz v Strabag AG and Others (C-314/09); Cedilac SA v Ministère de l'Économie, des Finances et de l'Industrie (C-368/06); Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment