# C_2018005EN.01001301.xml

| 8.1.2018 | EN | Official Journal of the European Union | C 5/13 |
| --- | --- | --- | --- |

8.1.2018

EN

Official Journal of the European Union

C 5/13

---

Judgment of the Court (Sixth Chamber) of 9 November 2017 (reference for a preliminary ruling from the Administrativen sad Sofia-grad — Bulgaria) — ‘Wind Inovation 1’ EOOD, in liquidation v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia

(Case C-552/16) (1)

1

((Reference for a preliminary ruling - Taxation - Common system of value added tax - Directive 2006/112/EC - Dissolution of a company resulting in its removal from the value added tax (VAT) register - Obligation to calculate VAT on available assets and to pay the VAT calculated to the State - Maintenance or amendment of the law existing on the date of accession to the European Union - Second paragraph of Article 176 - Effect on the right to deduct - Article 168))

(2018/C 005/17)

Language of the case: Bulgarian

Referring court

Referring court

Administrativen sad Sofia-grad

Parties to the main proceedings

Parties to the main proceedings

Applicant:‘Wind Inovation 1’ EOOD, in liquidation

Applicant:

Defendant: Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia

Defendant:

Operative part of the judgment

Operative part of the judgment

| 1. | Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as not precluding national legislation pursuant to which the compulsory removal from the value added tax (VAT) register of a company whose dissolution has been ordered by court decision results in the obligation to calculate the input VAT due or paid on the available assets on the date of the dissolution of that company and to pay it to the State, on condition that that company no longer carries out economic transactions as from its dissolution. |
| --- | --- |

1.

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as not precluding national legislation pursuant to which the compulsory removal from the value added tax (VAT) register of a company whose dissolution has been ordered by court decision results in the obligation to calculate the input VAT due or paid on the available assets on the date of the dissolution of that company and to pay it to the State, on condition that that company no longer carries out economic transactions as from its dissolution.

| 2. | Directive 2006/112, in particular Article 168 thereof, must be interpreted as precluding national legislation, such as that at issue in the main proceedings, pursuant to which the compulsory removal from the VAT register of a company whose dissolution has been ordered by court decision results, even where that company continues to carry out economic transactions whilst being placed under liquidation, in the obligation to calculate the input VAT due or paid on the available assets on the date of that dissolution and to pay it to the State and which, therefore, makes the right to deduct subject to compliance with that obligation. |
| --- | --- |

2.

Directive 2006/112, in particular Article 168 thereof, must be interpreted as precluding national legislation, such as that at issue in the main proceedings, pursuant to which the compulsory removal from the VAT register of a company whose dissolution has been ordered by court decision results, even where that company continues to carry out economic transactions whilst being placed under liquidation, in the obligation to calculate the input VAT due or paid on the available assets on the date of that dissolution and to pay it to the State and which, therefore, makes the right to deduct subject to compliance with that obligation.

---

(1)  OJ C 22, 23.01.2017.

1

---