Judgment_paragraph 24 · Agenţia Naţională de Administrare Fiscală v SC Rafinăria Steaua Română SA (C-431/12)

24In that respect, it follows from the case-law of the Court that the calculation of the interest payable by the Treasury which does not take as its starting point the date on which the excess VAT would have had to be repaid in the normal course of events in accordance with the VAT Directive would be contrary, in principle, to the requirements of Article 183 of that directive (Enel Maritsa Iztok 3, paragraph 51). It is apparent from the order for reference that, in the main proceedings, the applicable national law provides, in principle, for the calculation of default interest from the expiry of a period of 45 days for reaching a determination on VAT returns.