Order — ECLI:EU:C:2013:456
Date: 2013-07-04
Language of the case: Bulgarian
Court formation: Second Chamber
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Bulgaria

Reference for a preliminary ruling from the Administrativen Sad - Veliko Tarnovo lodged on 11 November 2011 - Menidzharski biznes reshenia OOD v Direktor na Direktsia 'Obzhalvane i upravlenie na izpalnenieto', gr. Veliko Tarnovo, pri Tsentralno Upravlenie na Natsionalna Agentsia po Prihodite (Case C-572/11) Language of the case: Bulgarian Referring court Administrativen Sad - Veliko Tarnovo Parties to the main proceedings Applicant: Menidzharski biznes reshenia OOD Defendants: Direktor na Direktsia 'Obzhalvane i upravlenie na izpalnenieto', gr. Veliko Tarnovo, pri Tsentralno Upravlenie na Natsionalna Agentsia po Prihodite Question referred Is Article 203 in conjunction with Article 168(a) of Council Directive 2006/112/EC  of 28 November 2006 on the common system of value added tax to be interpreted, in cases like the main proceedings and having regard to the principles of fiscal neutrality and protection of legitimate expectations, to the effect that a deduction of VAT may be refused, despite the elimination of the risk of any loss in tax revenues, if that risk was eliminated only with respect to the accounting of the VAT shown in a supplier's invoice with the State Treasury, without the elimination of the risk of loss in tax revenues affecting the actions or intentions of the supplier which resulted in the fraudulent content of an invoice in which the VAT was shown as payable by the supplier ____________ 1 - Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).