CELEX: 62014CB0123
Language: en
Date: 2015-07-15 00:00:00
Title: Case C-123/14: Order of the Court (Tenth Chamber) of 15 July 2015 (request for a preliminary ruling from the Administrativen sad — Varna — Bulgaria) — ‘Itales’ OOD v Direktor na Direktsia ‘Obzhalvane i danacho-osiguritelna praktika’ Varna pri Tsentralno Upravlenie na Natsionalnata Agentsia za Prihodite (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Taxation — VAT — Directive 2006/112/EC — Principle of tax neutrality — Deduction of input VAT — Meaning of ‘supply of goods’ — Conditions for establishing a supply of goods — No proof that the direct supplier was actually in possession of the goods)

28.9.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 320/6
            
         Order of the Court (Tenth Chamber) of 15 July 2015 (request for a preliminary ruling from the Administrativen sad — Varna — Bulgaria) — ‘Itales’ OOD v Direktor na Direktsia ‘Obzhalvane i danacho-osiguritelna praktika’ Varna pri Tsentralno Upravlenie na Natsionalnata Agentsia za Prihodite
   (Case C-123/14) (1)
   
   ((Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court - Taxation - VAT - Directive 2006/112/EC - Principle of tax neutrality - Deduction of input VAT - Meaning of ‘supply of goods’ - Conditions for establishing a supply of goods - No proof that the direct supplier was actually in possession of the goods))
   (2015/C 320/07)
   Language of the case: Bulgarian
   
      Referring court
   
   Administrativen sad — Varna
   
      Parties to the main proceedings
   
   
      Applicant:‘Itales’ OOD
   
      Defendant: Direktor na Direktsia ‘Obzhalvane i danacho-osiguritelna praktika’ Varna pri Tsentralno Upravlenie na Natsionalnata Agentsia za Prihodite
   
      Operative part of the order
   
   The provisions of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, concerning the right to deduct value added tax, must be interpreted as precluding a tax authority of a Member State from considering that a supply of goods has not taken place, with the consequence that the purchaser is prevented from deducting the value added tax incurred at the time of the purchase, on the ground that the purchaser has not proved either the origin of the goods concerned or that his supplier was in possession of those goods, where that authority has not established that the purchaser was involved in value added tax evasion and knew or ought to have known that the transaction at issue was connected with such evasion.
   
      (1)  OJ C 151, 19.5.2014.