Tax Journal

Glencore Agriculture Hungary Kft v Nemzeti Adó-és Vámhivatal Fellebbviteli Igazgatóság

18 July 2017

Fine for lack of cooperation and default interest

In Glencore Agriculture Hungary Kft v Nemzeti Adó-és Vámhivatal Fellebbviteli Igazgatóság (Case C-254/16) (6 July 2017), the CJEU found that a taxpayer who had been late in providing information required by the authorities was entitled to default interest.

Glencore traded in grains, and had submitted a claim for overpayment of VAT. The Hungarian tax authorities had repaid part of the capital amount but had refused to pay default interest, on the ground that ...

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