Judgment_paragraph 42 · CS and Finanzamt Österreich, Dienststelle Graz-Stadt v Finanzamt Österreich, Dienststelle Judenburg Liezen and technoRent International GmbH (C-844/19)

42In such a situation, the taxable person is also charged excess VAT which must be refunded to him or her, incurring financial loss to his or her detriment, on account of the unavailability of the sums of money at issue. If, in the event that the tax authorities do not reimburse that excess within a reasonable period of time, the taxable person were not entitled to default interest, the taxable person’s situation would be negatively affected, thereby undermining the principle of fiscal neutrality.