Case C-129/11: Reference for a preliminary ruling from the Administrativen Sad Varna (Bulgaria) lodged on 14 March 2011 — OOD Provadiinvest v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’
Date: 2011-03-14
Institutions: Court of Justice
Subjects: Bulgaria, VAT, basis of tax assessment, delivery, provision of services, tax exemption, tax relief








C_2011145EN.01001703.xml










14.5.2011   


EN


Official Journal of the European Union


C 145/17





Reference for a preliminary ruling from the Administrativen Sad Varna (Bulgaria) lodged on 14 March 2011 — OOD Provadiinvest v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’
(Case C-129/11)
2011/C 145/25
Language of the case: Bulgarian

Referring court

Administrativen Sad Varna

Parties to the main proceedings


Applicant: OOD Provadiinvest

Defendant: Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’

Questions referred







1.


Is Article 80(1)(a) and (b) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax to be interpreted as meaning that, where there are supplies between connected persons, in so far as the consideration is lower than the open market value, the taxable amount is the open market value of the transaction only if the supplier or the acquirer does not qualify for the full right to deduct the input tax chargeable on the purchase or production of the goods which are supplied?










2.


Is Article 80(1)(a) and (b) of Directive 2006/112 to be interpreted as meaning that, if the supplier has exercised the full right to deduct the input tax on goods and services which are the subject of subsequent supplies between connected persons at a value which is lower than the open market value, and that right to deduct input tax has not been corrected under Articles 173 to 177 of the Directive and the supply is not subject to a tax exemption within the meaning of Articles 132, 135, 136, 371, 375, 376, 377, 378(2), 379(2) and 380 to 390 of the Directive, a Member State is not permitted to adopt measures whereby the taxable amount is exclusively the open market value?










3.


Is Article 80(1)(a) and (b) of Council Directive 2006/112 to be interpreted as meaning that, if the acquirer has exercised the right to deduct in full the input tax on goods and services which are the subject of supplies between connected persons with a lower value than the open market value, a Member State is not permitted to adopt measures whereby the taxable amount is exclusively the open market value?










4.


Does Article 80(1) of Directive 2006/112 constitute an exhaustive list of cases representing the circumstances in which a Member State is permitted to take measures whereby the taxable amount in respect of supplies is to be the open market value of the transaction?










5.


Is a provision of national law such as Article 27(3)(1) of the Zakon za danak varhu dobavenata stoynost (Law on VAT) permissible in cases other than those listed in Article 80(1)(a), (b) and (c) of Directive 2006/112?










6.


In a case such as the present does Article 80(1)(a) and (b) of Directive 2006/112 have direct effect, and may the domestic court apply it directly?






(1)  OJ 2006 L 347, p. 1.