I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
2012/C 6/08
Language of the case: Latvian
Applicant: SIA Mednis
Defendant: Valsts ieņēmumu dienests
Does Article 183 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax give a Member State the right, without carrying out any specific analysis and solely on the basis of an arithmetical calculation, not to refund that part of the excess tax that is over 18 % (the standard rate of VAT) of the total value of the taxable transactions carried out in the corresponding monthly tax periods until the State tax authority has received the annual return of the person subject to value added tax?
Language of the case: Latvian
(1) OJ 2006 L 347, p 1.