LLC “Norman” exercised its right to a VAT refund on a declarative basis. During a desk tax audit conducted by the inspectorate of the Federal Tax Service of the Leninsky district of Yekaterinburg, taxpayer violations of the legislation on taxes and fees were revealed. The Inspectorate sent the organization a request for the return to the budget of excessively received in a declarative manner the amounts of VAT and calculated on the basis of paragraph 17 of Art. 176.1 of the Tax Code of the RF percent. The taxpayer, in turn, appealed to the Inspectorate with a statement on the offset of his overpayment of VAT on debt. The overpayment was set off, but the inspection insisted on the payment of interest for each day of using budget funds.
Norman LLC found this claim unlawful and challenged it in court.
Assess the current situation taking into account the current tax legislation.
Based on the analysis of the current tax legislation, conduct a comparative analysis of the VAT refund procedure stipulated by the articles of art. 176 and 176.1 of the Tax Code.

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