# C_2012080EN.01000902.xml

| 17.3.2012 | EN | Official Journal of the European Union | C 80/9 |
| --- | --- | --- | --- |

17.3.2012

EN

Official Journal of the European Union

C 80/9

---

Reference for a preliminary ruling from the Administrativen Sad — Varna (Bulgaria) lodged on 15 December 2011 — EOOD Stroy Trans v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — gr. Varna pri Tsentralno Upravlenie na Natsionalnata Agentsia po Prihodite

(Case C-642/11)

2012/C 80/12

Language of the case: Bulgarian

Referring court

Referring court

Administrativen Sad — Varna

Parties to the main proceedings

Parties to the main proceedings

Applicant: EOOD Stroy Trans

Applicant:

Defendant: Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — gr. Varna pri Tsentralno Upravlenie na Natsionalnata Agentsia po Prihodite

Defendant:

Questions referred

Questions referred

| 1. | Must Article 203 of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax be interpreted as meaning that VAT entered by a person on an invoice shall be payable regardless of whether there are grounds for entering it on the invoice (lack of a supply or of services or a payment), and as meaning that the authorities who review the application of the Zakon za danak varhu dobavenata stoynost (Law on VAT) are not authorised to carry out adjustments to the tax entered on the invoice by a person in the light of a national provision pursuant to which an invoice may only be adjusted by its issuer? |
| --- | --- |

1.

Must Article 203 of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax be interpreted as meaning that VAT entered by a person on an invoice shall be payable regardless of whether there are grounds for entering it on the invoice (lack of a supply or of services or a payment), and as meaning that the authorities who review the application of the Zakon za danak varhu dobavenata stoynost (Law on VAT) are not authorised to carry out adjustments to the tax entered on the invoice by a person in the light of a national provision pursuant to which an invoice may only be adjusted by its issuer?

1

| 2. | Are the principles of fiscal neutrality, proportionality and of legitimate expectations infringed by a practice in the administration and in the courts, under which one party (the person named in the invoice as the buyer) is refused the right to deduct input VAT by means of a tax assessment notice, whilst in relation to the other party (the issuer of the invoice) no adjustment of the VAT entered on the invoice is carried out, again by means of a tax assessment notice, specifically in the following cases:






  — | the issuer of the invoice did not submit any documents for the purposes of the tax assessment conducted in relation to him; |
| --- | --- | --- |

2.

Are the principles of fiscal neutrality, proportionality and of legitimate expectations infringed by a practice in the administration and in the courts, under which one party (the person named in the invoice as the buyer) is refused the right to deduct input VAT by means of a tax assessment notice, whilst in relation to the other party (the issuer of the invoice) no adjustment of the VAT entered on the invoice is carried out, again by means of a tax assessment notice, specifically in the following cases:

—

the issuer of the invoice did not submit any documents for the purposes of the tax assessment conducted in relation to him;

| — | the issuer of the invoice submitted documents during the tax assessment procedure but his suppliers did not submit any evidence or on the basis of the evidence submitted it is not possible to establish that the goods or services were actually supplied; |
| --- | --- |

—

the issuer of the invoice submitted documents during the tax assessment procedure but his suppliers did not submit any evidence or on the basis of the evidence submitted it is not possible to establish that the goods or services were actually supplied;

| — | during the tax assessment procedure to which the issuer of the invoices was subjected, the supplies at issue in the chain were not reviewed? |
| --- | --- |

—

during the tax assessment procedure to which the issuer of the invoices was subjected, the supplies at issue in the chain were not reviewed?

---

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

1

---