Judgment_paragraph 88 · MC v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-1/21)

88It should be pointed out, first of all, that charging default interest, in the event of a failure to pay VAT within the mandatory time limits laid down by the VAT Directive, contributes to ensuring the correct collection of VAT in accordance with Article 273 of that directive.