Opinion of the Advocate General — ECLI:EU:C:2013:129
Date: 2013-02-28
Language of the case: Bulgarian
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Bulgaria

Summary — Judgment of the Court (First Chamber), 13 June 2013 1. Questions referred for a preliminary ruling – Jurisdiction of the Court – Limits – Jurisdiction of the national court – Establishing and assessing the facts of the dispute (Art. 267 TFEU) 2. Harmonisation of fiscal legislation — Common system of value added tax — Taxable persons — Concept — Natural person who is already a taxable person in respect of activities as a self-employed bailiff — Any other economic activity carried out occasionally — Included — Condition (Council Directive 2006/112, Art. 9(1)) 1. See the text of the decision. (see para. 25) 2. Article 9(1) of Directive 2006/112 on the common system of value added tax is to be interpreted as meaning that a natural person who is already a taxable person for value added tax purposes in respect of his activities as a self-employed bailiff must be regarded as a ‘taxable person’ in respect of any other economic activity carried out occasionally, provided that that activity constitutes an activity within the meaning of the second subparagraph of Article 9(1) of Directive 2006/112. (see para. 31, operative part)