Judgment_paragraph 38 · CS and Finanzamt Österreich, Dienststelle Graz-Stadt v Finanzamt Österreich, Dienststelle Judenburg Liezen and technoRent International GmbH (C-844/19)

38In particular, such conditions must enable the taxable person, in appropriate circumstances, to recover the entirety of the credit arising from that excess VAT. This implies that the refund is made within a reasonable period of time by a payment in liquid funds or equivalent means, and that, in any event, the method of refund adopted must not entail any financial risk for the taxable person (judgment of 12 May 2011, Enel Maritsa Iztok 3, C‑107/10, EU:C:2011:298, paragraph 33).