25In addition, it should be stated that, from the taxable person’s perspective, the reason why the refund of excess VAT is delayed is irrelevant. There is no material difference in that situation between a refund delayed because a claim was dealt with administratively after the expiry of the time-limits and one delayed by administrative measures which unlawfully preclude the refund and are subsequently annulled by a court ruling.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.