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In those circumstances the Administrativen sad Sofia-grad decided to stay the proceedings and to refer to the Court the following questions for a preliminary ruling: ‘(1) Are circumstances of fact in which the service provider named on the invoice or its subcontractor do not have the personnel, equipment or assets that would be required to provide the service, the costs of actually providing the service are not documented and no such costs are entered in its accounts, and documents submitted as evidence of the consideration due and of provision of the service in respect of which a VAT invoice was issued and the right to deduct input tax was exercised, in the form of a contract and a record of acceptance and delivery, were false in so far as concerns the identification of the persons who signed them as the suppliers, to be treated as relating to “tax evasion” for the purposes of the right of deduction under European Union law? (2) Does it follow from the obligation incumbent on a court under European Union law and the case-law of the Court of Justice … to refuse the right to deduct input tax in the case of tax evasion that a national court also has a duty to establish the existence of tax evasion of its own motion, in circumstances such as those at issue in the main proceedings, to the extent that ‑ taking into account its obligations under national law to give a ruling on the substance of the dispute, to comply with the prohibition on altering the position of the claimant, to observe the principles of the rights of the defence and legal certainty and to apply the relevant legal provisions of its own motion ‑ it must assess new facts put before it for the first time, as well as all evidence, including that relating to fictitious transactions, false documents and documents the contents of which are inaccurate? (3) In the context of the obligation of the court to refuse the right to deduct input tax in the event of tax evasion, does it follow from Article 178(a) of … Directive 2006/112 … that the service must actually have been provided by the service provider named on the invoice or its subcontractor in order for the right of deduction to be exercised? (4) Does the requirement under Article 242 of Directive 2006/112 to keep detailed accounts for the purposes of verification of the right to deduct input tax mean that the corresponding accounting legislation of the Member State in question, which provides for consistency with the international accounting standards applicable under European Union law, must also be observed, or does it refer only to the requirement to keep the VAT accounting documents prescribed in that directive: invoices, VAT returns and recapitulative statements? In the event that the second alternative is correct: Does it follow, from the requirement in subparagraph (6) of Article 226 of Directive 2006/112 that invoices must state the “extent and nature of the services rendered”, that, when services are provided, invoices or a document issued in connection with them must contain details of the actual provision of the service, that is to say objective, verifiable facts that serve as proof both that the service was in fact provided and that it was rendered by the service provider named on the invoice? (5) Is Article 242 of Directive 2006/112, which lays down the requirement to keep detailed accounts for the purposes of checking the right to deduct input tax, in conjunction with Article 63 and Article 273 of that directive, to be interpreted as precluding a national provision under which a service is deemed to have been provided at the time when the conditions governing recognition of revenue arising from that service are satisfied in accordance with the relevant accounting legislation, which provides for consistency with the international accounting standards applicable under European Union law and the principles of documented evidence for business transactions, the precedence of substance over form and the comparability of revenue and costs?’