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Taxonomy tags

•  VAT taxable person - As such

•  VAT taxable person

Info

• Referral date: 07-02-2012
• Show case reference
• Opinion date: 28-02-2013
• Ruling date: 13-06-2013
• AG: Wathelet

References in this case

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EU tax law WEB Kostov - C-62/12

Reference for a preliminary ruling from the Administrativen Sad — Varna (Bulgaria) lodged on 7 February 2012 — Galin Kostov v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ -grad Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite

(Case C-62/12)

2012/C 118/21

Language of the case: Bulgarian

Referring court

Administrativen Sad — Varna

Parties to the main proceedings

Applicant: Galin Kostov

Defendant: Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ -grad Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite

Question referred

Is a natural person who is registered for VAT by reason of his activity as a private bailiff to be regarded as a taxable person within the meaning of Article 9(1) of Directive 2006/112 (1) and required, pursuant to Article 193 of Directive 2006/112, to pay VAT in respect of a service which he has provided on an occasional basis and not in connection with his activity as a private bailiff?

(1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).