![]() ![]() Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas. Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Nidera BV. Judgment of the Court (Fourth Chamber) of 28 February 2018. Judgment of the Court (Fourth Chamber) of 28 February 2018.#Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Nidera BV.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Deduction of input tax - Article 183 - Refund of overpaid VAT - Late refund - Amount of default interest due under national law - Reduction of that amount for reasons not attributable to the taxable person - Whether permissible - Fiscal neutrality - Legal certainty.#Case C-387/16.
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