62023CJ0122_SUM
Case C‑122/23
Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
v
‘Legafact’ EOOD
(Request for a preliminary rulingfrom the Varhoven administrativen sad)
Judgment of the Court (Seventh Chamber) of 11 April 2024
(Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Turnover taxes – Special scheme for small enterprises – Annual turnover – Difference in treatment between taxable persons – National legislation imposing VAT on a person in the event of late submission of an application for registration – Punitive nature)
Harmonisation of fiscal legislation – Common system of value added tax – Special scheme for small enterprises – Exemption scheme – Exceedance of the turnover threshold laid down in the VAT Directive – Entitlement to that scheme subject to the taxable person lodging an application for VAT registration within a prescribed period – Whether permissible
(Council Directive 2006/112, as amended by Directive 2009/162, Art. 287)
(see paragraphs 35-39, operative part 1)
Harmonisation of fiscal legislation – Common system of value added tax – Special scheme for small enterprises – Exemption scheme – Exceedance of the turnover threshold laid down in the VAT Directive – Application for VAT registration not lodged within the prescribed period – Incurrence of a tax debt – Whether permissible – Conditions – Compliance with the principles of effectiveness and proportionality
(Council Directive 2006/112, as amended by Directive 2009/162)
(see paragraphs 41-43, 50, 51, operative part 2)
See the text of the decision.