Judgment_paragraph 20 · Glencore Agriculture Hungary Kft., formerly Glencore Grain Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság (C-254/16)

20The Court has thus held that the conditions for the refund of overpaid VAT laid down by a Member State must not undermine the principle of fiscal neutrality by making the taxable person bear the burden of the VAT in whole or in part. In particular, such conditions must enable the taxable person, in appropriate circumstances, to recover the entirety of the credit arising from that overpayment of VAT. This implies that the refund be made within a reasonable period of time and that, in any event, the method of refund adopted must not entail any financial risk for the taxable person (judgments of 12 May 2011, Enel Maritsa Iztok 3, C‑107/10, EU:C:2011:298, paragraph 33; of 28 July 2011, Commission v Hungary, C‑274/10, EU:C:2011:530, paragraph 45; and order of 17 July 2014, Delphi Hungary Autóalkatrész Gyártó, C‑654/13, not published, EU:C:2014:2127, paragraph 31).