# C_2016441EN.01001301.xml

| 28.11.2016 | EN | Official Journal of the European Union | C 441/13 |
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28.11.2016

EN

Official Journal of the European Union

C 441/13

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Request for a preliminary ruling from the Administrativen sad Sofia grad (Bulgaria) lodged on 26 September 2016 — ‘Еntertainment Balgaria System’ ЕООD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia

(Case C-507/16)

(2016/C 441/16)

Language of the case: Bulgarian

Referring court

Administrativen sad Sofia grad

Parties to the main proceedings

Applicant:‘Еntertainment Balgaria System’ ЕООD

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

Questions referred

| 1. | Is Article 214 of Directive 2006/112 (1) to be interpreted as meaning that, in connection with the right to deduct input tax, different weight is to be attached to the cases of registration for the purposes of value added tax, or does Article 214 of that directive preclude the Member States from attaching differing weight to the cases of registration, as is the position under Articles 97а and 70(4) of the ZDDS? |
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1.

Is Article 214 of Directive 2006/112 (1) to be interpreted as meaning that, in connection with the right to deduct input tax, different weight is to be attached to the cases of registration for the purposes of value added tax, or does Article 214 of that directive preclude the Member States from attaching differing weight to the cases of registration, as is the position under Articles 97а and 70(4) of the ZDDS?

| 2. | Are Articles 168(а) and 169(а) of Directive 2006/112 to be interpreted as meaning that a taxable person who has been registered pursuant to Article 214(1)(e) of that directive is not entitled to deduct input tax declared by him in respect of supplies to him of services carried out by taxable persons from other Member States if he uses those supplies in order to provide services in other Member States and the other substantive and procedural conditions for the exercise of the right to deduct are satisfied? |
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2.

Are Articles 168(а) and 169(а) of Directive 2006/112 to be interpreted as meaning that a taxable person who has been registered pursuant to Article 214(1)(e) of that directive is not entitled to deduct input tax declared by him in respect of supplies to him of services carried out by taxable persons from other Member States if he uses those supplies in order to provide services in other Member States and the other substantive and procedural conditions for the exercise of the right to deduct are satisfied?

| 3. | Are Articles 168(а) and 169(а) of Directive 2006/112 to be interpreted as precluding national legislation, such as Article 70(4) of the ZDDS, under which a taxable person who has been registered for purposes of value added tax pursuant to Article 214(1)(d) or (e) of that directive, and not pursuant to Article 214(1)(a) thereof, has under no circumstances a right to deduct input tax? |
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3.

Are Articles 168(а) and 169(а) of Directive 2006/112 to be interpreted as precluding national legislation, such as Article 70(4) of the ZDDS, under which a taxable person who has been registered for purposes of value added tax pursuant to Article 214(1)(d) or (e) of that directive, and not pursuant to Article 214(1)(a) thereof, has under no circumstances a right to deduct input tax?

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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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