Los estados miembros no están obligados a pagar intereses de demora cuando un sujeto pasivo no ejerza plenamente el derecho a la deducción de las cuotas de IVA soportado: STJUE de 22 de febrero de 2024, asunto c-674/22

Abstract

In relation to the refund of input VAT, the European Court of Justice holds that Member States are not obliged to pay default interest to a taxable person who has not fully exercised his right of deduction because of errors attributable to him or who has applied a criterion of  deductibility laid down by the Member State in the exercise of the discretion conferred on it by the VAT Directive, since, in both cases, there is no  contravention of EU law.