# C_2012013EN.01000701.xml

| 14.1.2012 | EN | Official Journal of the European Union | C 13/7 |
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14.1.2012

EN

Official Journal of the European Union

C 13/7

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Reference for a preliminary ruling from the Varhoven Administrativen Sad (Bulgaria) lodged on 2 November 2011 — Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — grad Burgas pri Tsentralno Upravlenie na Natsionalnata Agentsia za Prihodite v Orfey Balgaria EOOD

(Case C-549/11)

2012/C 13/14

Language of the case: Bulgarian

Referring court

Referring court

Varhoven Administrativen Sad

Parties to the main proceedings

Parties to the main proceedings

Applicant: Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — grad Burgas pri Tsentralno Upravlenie na Natsionalnata Agentsia za Prihodite

Applicant:

Defendant: Orfey Balgaria EOOD

Defendant:

Questions referred

Questions referred

| 1. | Is Article 63 of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax to be interpreted as meaning that it does not permit a derogation where the chargeable event relating to the performance of work for the construction of certain individual properties in a building occurs before the actual performance of the construction work and that that (chargeable event) is linked to the time of the occurrence of the chargeable event relating to the transaction to be performed in return, which consists in the establishment of a building right relating to other properties in that building, which also forms the consideration for the construction work? |
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1.

Is Article 63 of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax to be interpreted as meaning that it does not permit a derogation where the chargeable event relating to the performance of work for the construction of certain individual properties in a building occurs before the actual performance of the construction work and that that (chargeable event) is linked to the time of the occurrence of the chargeable event relating to the transaction to be performed in return, which consists in the establishment of a building right relating to other properties in that building, which also forms the consideration for the construction work?

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| 2. | Is national legislation which provides that, whenever the consideration is fully or partly expressed as goods and services, the taxable amount for the transaction is the open market value of the goods or services supplied, compatible with Articles 73 and 80 of Directive 2006/112? |
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2.

Is national legislation which provides that, whenever the consideration is fully or partly expressed as goods and services, the taxable amount for the transaction is the open market value of the goods or services supplied, compatible with Articles 73 and 80 of Directive 2006/112?

| 3. | Is Article 65 of Directive 2006/112 to be interpreted as meaning that it does not permit VAT to be charged on the value of a payment on account in cases where the payment is not made in the form of money, or is that provision to be interpreted broadly, the assumption being that VAT is also chargeable in such cases and that it is to be charged at the level of the financial equivalent of the transaction performed in return? |
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3.

Is Article 65 of Directive 2006/112 to be interpreted as meaning that it does not permit VAT to be charged on the value of a payment on account in cases where the payment is not made in the form of money, or is that provision to be interpreted broadly, the assumption being that VAT is also chargeable in such cases and that it is to be charged at the level of the financial equivalent of the transaction performed in return?

| 4. | If, in the third question, the second variant given is correct, can the building right established in the present case be regarded, in view of the specific circumstances, as a payment on account within the meaning of Article 65 of Directive 2006/112? |
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4.

If, in the third question, the second variant given is correct, can the building right established in the present case be regarded, in view of the specific circumstances, as a payment on account within the meaning of Article 65 of Directive 2006/112?

| 5. | Do Articles 63, 65 and 73 of Directive 2006/112 have direct effect? |
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5.

Do Articles 63, 65 and 73 of Directive 2006/112 have direct effect?

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

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