Judgment_paragraph 89 · MC v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-1/21)

89The charging of default interest makes it possible to compensate the loss caused to the public exchequer by the unavailability of the amounts of VAT paid late, for the period from the date on which those amounts are due until the date on which they are actually paid (see, by analogy, judgments of 19 July 2012, Littlewoods Retail Ltd and Others, C‑591/10, EU:C:2012:478, paragraphs 25 and 26, and of 28 February 2018, Nidera, C‑387/16, EU:C:2018:121, paragraph 25).