European Union - Is There an Obligation under EU Law to Pay Interest on VAT Credits?

In this article, the authors assess the pending ECJ case technoRent International and Others (Case C-844/19). The authors discuss the first and main question of technoRent International and Others: whether primary or secondary EU law provides an obligation to pay interest on VAT credits in the event that the VAT credits are paid to a taxable person with a delay.