Order — ECLI:EU:C:2017:901
Date: 2017-11-23
Language of the case: Bulgarian
Court formation: Tenth Chamber
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Bulgaria

Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 29 May 2017 — Geocycle Bulgaria EOOD v Direktor na direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Veliko Tarnovo, pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Case C-314/17) Language of the case: Bulgarian Referring court Varhoven administrativen sad Parties to the main proceedings Appellant: Geocycle Bulgaria EOOD Respondent: Direktor na direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Veliko Tarnovo, pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite Question referred Is there a breach of the principles of fiscal neutrality and effectiveness of the common system of value added tax under the provisions of Council Directive 2006/112/EC 1 of 28 November 2006 on the common system of value added tax if, in a case such as that in the main proceedings, VAT is levied twice on the same supply, once under the general rules, by the supplier showing the tax in the sales invoice, and a second time, by the customer being charged by means of a tax adjustment notice according to the reverse charge mechanism, and if in practice the right to deduct input VAT is refused and national law makes no provision for the VAT shown in the supplier’s invoice to be rectified following the conclusion of the tax audit procedure? ____________ 1 OJ 2006 L 347, p. 1.