Asuntos acumulados C-13/18 y C-126/18: Sentencia del Tribunal de Justicia (Sala Segunda) de 23 de abril de 2020 (peticiones de decisión prejudicial planteadas por el Szegedi Közigazgatási és Munkaügyi Bíróság y el Szekszárdi Közigazgatási és Munkaügyi Bíróság — Hungría) — Sole-Mizo Zrt. (C-13/18), Dalmandi Mezőgazdasági Zrt. (C-126/18) / Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága [Procedimiento prejudicial — Fiscalidad — Impuesto sobre el valor añadido (IVA) — Directiva 2006/112/CE — Derecho a deducir el impuesto soportado — Devolución del excedente del IVA — Devolución fuera de plazo — Cálculo de los intereses — Régimen de concesión de intereses adeudados como consecuencia de no poder disponer de un excedente del IVA deducible retenido infringiendo el Derecho de la Unión y de intereses adeudados como consecuencia del retraso de la Administración tributaria en abonar una cantidad debida — Principios de efectividad y de equivalencia]
Section | Serie C |
Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
13.7.2020 ES Diario Oficial de la Unión Europea C 230/2
1) El Derecho de la Unión y, en particular, los principios de efectividad y de neutralidad fiscal deben interpretarse en el sentido de que se oponen a la práctica de un Estado miembro consistente en calcular los intereses sobre los excedentes del impuesto sobre el valor añadido (IVA) deducible retenidos por dicho Estado más allá de un plazo razonable, infringiendo el Derecho de la Unión, mediante la aplicación de un tipo correspondiente al tipo básico del banco central nacional, cuando, por una parte, este tipo es inferior al que un sujeto pasivo que no sea una entidad de crédito debería pagar para recibir en préstamo una suma igual a dicho importe y, por otra parte, los intereses sobre los excedentes del IVA de los que se trate se devengan durante un período de declaración determinado, sin aplicar un interés que compense al sujeto pasivo de la depreciación monetaria provocada por el transcurso del tiempo tras este período de declaración hasta el pago efectivo de tales intereses.
2) El Derecho de la Unión y, en particular, los principios de efectividad y de equivalencia deben interpretarse en el sentido de que no se oponen a una práctica de un Estado miembro que somete a un plazo de...
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