It might trigger modification of the law, why the CJEU condemned Hungary in the case of SOLE MiZo Zrt. (C-426/22. case).
The subject of the debate is focused on how much late charges are due from the treasury so that the claim can maintain the real value of the money during the period of delay.
According to the verdict, although the amount and method of calculation of late payment interest can be determined under national competence, it violates the principle of tax neutrality and the effective enforcement of EU rules if the VAT refund represents a financial risk for the taxpayer and does not result in compensation for the economic burden of the unjustified withheld VAT.