Court of Justice (Tenth Chamber) 24 October 2013, C‑431/12 (Agenţia Naţională de Administrare Fiscală v SC Rafinăria Steaua Română SA.)

JUDGMENT OF THE COURT (Tenth Chamber) 24 October 2013 ( *1 ) ‛Taxation — Value added tax — Refund of excess VAT by set-off — Annulment of set-off decision — Obligation to pay default interest to the taxable person’ In Case C‑431/12, REQUEST for a preliminary ruling under Article 267 TFEU from the Înalta Curte de Casaţie şi Justiţie (Romania), made by decision of 21 June 2012, received at the