Case C-142/12: Judgment of the Court (Eighth Chamber) of 8 May 2013 (request for a preliminary ruling from the Administrativen sad — Varna (Bulgaria)) — Hristomir Marinov, acting on behalf of Lampatov — H — Hristomir Marinov v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — grad Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite (Value added tax — Directive 2006/112/EC — Articles 18(c), 74 and 80 — Cessation of the taxable economic activity — Removal of the taxable person from the VAT register by the tax authorities — Retention of goods on which the VAT became deductible — Taxable amount — Open market value or purchase value — Determination at the time of the transaction — Direct effect of Article 74)
Date: 2013-05-08
Institutions: Court of Justice
Subjects: Bulgaria, VAT, basis of tax assessment, cessation of trading, interpretation of the law, tax relief








C_2013225EN.01002901.xml










3.8.2013   


EN


Official Journal of the European Union


C 225/29





Judgment of the Court (Eighth Chamber) of 8 May 2013 (request for a preliminary ruling from the Administrativen sad — Varna (Bulgaria)) — Hristomir Marinov, acting on behalf of Lampatov — H — Hristomir Marinov v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — grad Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite
(Case C-142/12) (1)

(Value added tax - Directive 2006/112/EC - Articles 18(c), 74 and 80 - Cessation of the taxable economic activity - Removal of the taxable person from the VAT register by the tax authorities - Retention of goods on which the VAT became deductible - Taxable amount - Open market value or purchase value - Determination at the time of the transaction - Direct effect of Article 74)
2013/C 225/47
Language of the case: Bulgarian

Referring court

Administrativen sad — Varna

Parties to the main proceedings


Applicant: Hristomir Marinov, acting on behalf of Lampatov — H — Hristomir Marinov

Defendant: Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — grad Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite

Re:

Request for a preliminary ruling — Administrativen sad — Varna — Interpretation of Articles 18(c), 74 and 80 of Council Directive 2006/112/EC of 28 December 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Transactions to be treated as the supply of goods for consideration — Cessation of the taxable economic activity of a taxable person, owing to the fact that, by reason of its removal from the value added tax register, that taxable person is no longer able to charge or to deduct value added tax — Method for determining the taxable amount in relation to the assets existing at the time of that removal

Operative part of the judgment







1.


Article 18(c) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax is to be interpreted as also covering the cessation of the taxable economic activity as a result of the removal of the taxable person from the value added tax register.










2.


Article 74 of Directive 2006/112 is to be interpreted as precluding a provision of national law under which, in the event of the cessation of the taxable economic activity, the taxable amount of the transaction is to be the open market value of the assets in existence at the time of that cessation, unless that value corresponds in practice to the residual value of those goods at that date and account is thus taken of the change in the value of those goods between the date of their acquisition and the date of the cessation of the taxable economic activity.










3.


Article 74 of Directive 2006/112 has direct effect.






(1)  OJ C 151, 26.5.2012.