Judgment_paragraph 19 · Agenţia Naţională de Administrare Fiscală v SC Rafinăria Steaua Română SA (C-431/12)

19It should be noted that although Article 183 of the VAT Directive does not lay down any obligation to pay interest on a refund of excess VAT or the date from which such interest is payable, it cannot be concluded from that fact alone that that article must be interpreted as meaning that no control may be exercised under European Union law over the procedures established by Member States for the refund of excess VAT (Enel Maritsa Iztok 3, paragraphs 27 and 28 and the case-law cited).