62024CJ0535_SUM
Case C‑535/24
‘Svilosa’ AD
v
Direktor na Direktsia ‘Obzhalvane i danachno osiguritelna praktika’ – Veliko Tarnovo
(Request for preliminary rulingfrom the Administrativen sad Veliko Tarnovo)
Judgment of the Court (Seventh Chamber) of 2 October 2025
(Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Article 24(1) – Supply of services – Article 26(1)(b) – Supply of services free of charge that are to be treated as a supply of services for consideration – Debt recovery – Debt recovery in favour of a third party)
Harmonisation of fiscal legislation – Common system of value added tax – Taxable transactions – Supply of services for consideration – Concept – Actions taken by a creditor to recover a debt without authority or mandate from the debtor – Not included
(Council Directive 2006/112, Arts 2(1)(c) and 26(1)(b))
(see paragraphs 28, 31, 32, operative part)
See the text of the decision.