Judgment_paragraph 60 · GE Auto Service Leasing GMBH v Tribunal Económico Administrativo Central (C-294/20)

60As regards, first, the principle of effectiveness, it must be observed, on the one hand, that, according to the Court’s consistent case-law, the possibility of exercising the right to a refund of excess VAT without any temporal limit would be contrary to the principle of legal certainty, which requires the tax position of the taxable person, having regard to his or her rights and obligations vis-à-vis the tax authorities, not to be open to challenge indefinitely (judgment of 14 February 2019, Nestrade, C‑562/17, EU:C:2019:115, paragraph 41 and the case-law cited).