Judgment_paragraph 40 · CS and Finanzamt Österreich, Dienststelle Graz-Stadt v Finanzamt Österreich, Dienststelle Judenburg Liezen and technoRent International GmbH (C-844/19)

40It follows that, even though Article 183 of the VAT directive does not lay down an obligation to pay interest on the excess VAT to be refunded or specify the date from which such interest is payable, the principle of fiscal neutrality of the VAT system requires that the financial loss incurred on account of a refund of excess VAT not made within a reasonable period of time be compensated through the payment of default interest (judgments of 28 February 2018, Nidera, C‑387/16, EU:C:2018:121, paragraph 25, and of 14 May 2020, Agrobet CZ, C‑446/18, EU:C:2020:369, paragraph 40).