Case C-624/23, SEM Remont: Judgment of the Court (Seventh Chamber) of 21 November 2024 (request for a preliminary ruling from the Administrativen sad – Varna – Bulgaria) – SEM Remont EOOD v Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Deduction of VAT – Principle of neutrality of VAT – Late submission of an application for registration – Issuing and content of invoices – Invoice which does not state input VAT – Tax calculated on the basis of a report – Absence of a correcting invoice – Right of deduction – Precluded)
Date: 2024-11-21
Institutions: Court of Justice
Subjects: VAT, invoicing, provision of services, service, tax inspection, tax law, tax relief, taxpayer








C_202500238EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/238


20.1.2025






Judgment of the Court (Seventh Chamber) of 21 November 2024 (request for a preliminary ruling from the Administrativen sad – Varna – Bulgaria) – ‘SEM Remont’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite


(Case C-624/23,
                (1)
SEM Remont)

(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Deduction of VAT - Principle of neutrality of VAT - Late submission of an application for registration - Issuing and content of invoices - Invoice which does not state input VAT - Tax calculated on the basis of a report - Absence of a correcting invoice - Right of deduction - Precluded)
(C/2025/238)
Language of the case: Bulgarian

Referring court

Administrativen sad – Varna

Parties to the main proceedings


Applicant:
            ‘SEM Remont’ EOOD

Defendant: Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite

Operative part of the judgment







1.


Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2010/45/EU of 13 July 2010,
must be interpreted as not precluding legislation of a Member State under which the recipient of a supply subject to value added tax (VAT) is denied the right to deduct that tax, provided for by that directive, where the supplier, first, has failed to fulfil its obligation, laid down by that legislation, to submit an application for registration for VAT purposes and issued for the recipient invoices not stating VAT, and, second, issued, during a tax inspection, a report stating that VAT and in which that supplier was put forward as also being the recipient of that supply.










2.


Directive 2006/112, as amended by Directive 2010/45, and the principle of neutrality of value added tax (VAT),
must be interpreted as not precluding legislation of a Member State which excludes the possibility of correcting an invoice where, first, the invoice which the supplier has provided to the recipient of a supply subject to VAT did not state that tax and, second, during a tax inspection of that supplier, the supplier drew up a report stating the VAT and putting forward the supplier as also being the recipient of that supply.






(1)  OJ C C/2024/533.


ELI: http://data.europa.eu/eli/C/2025/238/oj
ISSN 1977-091X (electronic edition)