Court of Justice 5 October 2023, Case C-151/23, ZSE Elektrárne: Order of the Court (Eighth Chamber) of 5 October 2023 (request for a preliminary ruling from the Najvyšší správny súd Slovenskej republiky — Slovakia) — ZSE Elektrárne, s.r.o v Finančné riaditeľstvo Slovenskej republiky (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 183 — Excess VAT — Late refund — Taxable person’s entitlement to interest for late payment — Methods of application — Procedural autonomy of the Member States — Principles of effectiveness and fiscal neutrality — National legislation setting the starting point for the calculation of interest for late payment at a date later than that on which the refund would have had to be made had a tax investigation not been carried out)

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