Judgment — ECLI:EU:C:2013:148
Date: 2013-03-07
Language of the case: Bulgarian
Court formation: Eighth Chamber
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Bulgaria

Reference for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 16 January 2012 - Efir OOD v Direktor na Direktsia 'Obzhalvane i upravlenie na izpalnenieto' Plovdiv (Case C-19/12) Language of the case: Bulgarian Referring court Varhoven administrativen sad Parties to the main proceedings Applicant: Efir OOD Defendant: Direktor na Direktsia 'Obzhalvane i upravlenie na izpalnenieto' Plovdiv Questions referred Must Article 62(1) and (2) of Council Directive 2006/112/EC  of 28 November 2006 on the common system of value added tax be interpreted as meaning that the concept of a chargeable event relates to both taxable and exempt transactions? Should Question 1 be answered in the negative: Is a national provision such as that applicable in the main proceedings, under which a chargeable event also occurs at the time of an exempt transaction, permissible? Do Articles 62 and 63 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax have direct effect? ____________ 1 - Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, OJ 2006 L 347, p. 1.