Judgment of the Court (Seventh Chamber) of 6 July 2017$

Judgment of the Court (Seventh Chamber) of 6 July 2017.#Glencore Agriculture Hungary Kft., formerly Glencore Grain Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság.#Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 183 — Principle of fiscal neutrality — Deduction of input tax — Refund of overpaid VAT — Investigation procedure — Fine imposed on the taxable person in the course of such a procedure — Extension of the period within which the refund must be made — Exclusion of payment of default interest.#Case C-254/16.