Order of the Court (Eighth Chamber) of 5 October 2023.#ZSE Elektrárne, s.r.o v Finančné riaditeľstvo Slovenskej republiky.#Request for a preliminary ruling from the Najvyšší správny súd 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.#Case C-151/23.