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SVInfo
- Referral date: 16-01-2012
- Show case reference
- Ruling date: 07-03-2013
- AG: Bot
References in this case
- C-10/92 - Balocchi v Ministero delle finanze dello Stato
- C-129/11 - Provadinvest
- C-174/08 - NCC Construction Danmark
- C-270/09 - MacDonald Resorts
- C-29/08 - SKF
- C-309/06 - Marks AND Spencer
- C-33/93 - Empire Stores v Commissioners of Customs and Excise
- C-330/95 - Goldsmiths v Commissioners of Customs AND Excise
- C-380/99 - Bertelsmann
- C-40/09 - Astra Zeneca UK
- C-419/02 - BUPA Hospitals and Goldsborough Developments
- C-520/10 - Lebara
- C-549/11 - Orfey Balgaria
- C-621/10 - Balkan and Sea Properties and Provadinvest
References to this case
- C-10/92 - Balocchi v Ministero delle finanze dello Stato
- C-129/11 - Provadinvest
- C-174/08 - NCC Construction Danmark
- C-270/09 - MacDonald Resorts
- C-29/08 - SKF
- C-309/06 - Marks AND Spencer
- C-33/93 - Empire Stores v Commissioners of Customs and Excise
- C-330/95 - Goldsmiths v Commissioners of Customs AND Excise
- C-380/99 - Bertelsmann
- C-40/09 - Astra Zeneca UK
- C-419/02 - BUPA Hospitals and Goldsborough Developments
- C-520/10 - Lebara
- C-549/11 - Orfey Balgaria
- C-621/10 - Balkan and Sea Properties and Provadinvest
- C-169/12 - TNT Express Worldwide (Poland)
- C-250/14 - KLM
- C-364/17 - Varna Holideis
- C-599/12 - Jetair and BTW-eenheid BTWE Travel4you
Highlight in text
Go|
24.3.2012 |
EN |
Official Journal of the European Union |
C 89/14 |
Reference for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 16 January 2012 — Efir OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ Plovdiv
(Case C-19/12)
2012/C 89/22
Language of the case: Bulgarian
Referring court
Varhoven administrativen sad
Parties to the main proceedings
Applicant: Efir OOD
Defendant: Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ Plovdiv
Questions referred
|
1. |
Must Article 62(1) and (2) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax be interpreted as meaning that the concept of a chargeable event relates to both taxable and exempt transactions? |
|
2. |
Should Question 1 be answered in the negative: Is a national provision such as that applicable in the main proceedings, under which a chargeable event also occurs at the time of an exempt transaction, permissible? |
|
3. |
Do Articles 62 and 63 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax have direct effect? |
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, OJ 2006 L 347, p. 1.