Case C-234/24, Brose Prievidza: Judgment of the Court (Tenth Chamber) of 23 October 2025 (request for a preliminary ruling from the Varhoven administrativen sad – Bulgaria) – Brose Prievidza, spol. s r.o. v Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 138(1) – Directive 2008/9/EC – Article 4(b) – Refund of VAT to taxable persons not established in the Member State of refund – Principal supply and ancillary supply – Artificial splitting of a single supply – No dispatch of the object of the supply)
Date: 2025-10-23
Institutions: Court of Justice
Subjects: VAT, residence, supplier, tax law








C_202506480EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/6480


15.12.2025






Judgment of the Court (Tenth Chamber) of 23 October 2025 (request for a preliminary ruling from the Varhoven administrativen sad – Bulgaria) – Brose Prievidza, spol. s r.o. v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite


(Case C-234/24,
                (1)
Brose Prievidza)

(Reference for a preliminary ruling - Taxation - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 138(1) - Directive 2008/9/EC - Article 4(b) - Refund of VAT to taxable persons not established in the Member State of refund - Principal supply and ancillary supply - Artificial splitting of a single supply - No dispatch of the object of the supply)
(C/2025/6480)
Language of the case: Bulgarian

Referring court

Varhoven administrativen sad

Parties to the main proceedings


Appellant: Brose Prievidza, spol. s r.o.

Respondent: Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite

Operative part of the judgment

Article 4(b) of Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State, read in conjunction with Article 138(1) and Article 171 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive (EU) 2018/1910 of 4 December 2018,
must be interpreted as precluding a refusal to refund the value added tax charged on the supply of equipment to a taxable person established in a Member State other than the Member State of purchase of those goods, where that equipment has not physically left the territory of the Member State of its supplier, unless, having regard to all the circumstances characterising the transactions in question, that supply must be regarded as forming part of a single, indivisible economic supply, or as being ancillary to a principal supply comprising intra-Community supplies of goods produced using that equipment and intended for that taxable person.


(1)  OJ C, C/2024/4308.


ELI: http://data.europa.eu/eli/C/2025/6480/oj
ISSN 1977-091X (electronic edition)