CELEX: 62011CA0153
Language: en
Date: 2012-03-22 00:00:00
Title: Case C-153/11: Judgment of the Court (Second Chamber) of 22 March 2012 (reference for a preliminary ruling from the Administrativen sad — Varna — Bulgaria) — Klub OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (VAT — Directive 2006/112/EC — Article 168 — Right of deduction — Origin of the right of deduction — Right of a company to deduct the input VAT paid for the acquisition of capital goods not yet brought into use for the company’s business activities)

5.5.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 133/9
            
         Judgment of the Court (Second Chamber) of 22 March 2012 (reference for a preliminary ruling from the Administrativen sad — Varna — Bulgaria) — Klub OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
   (Case C-153/11) (1)
   
   (VAT - Directive 2006/112/EC - Article 168 - Right of deduction - Origin of the right of deduction - Right of a company to deduct the input VAT paid for the acquisition of capital goods not yet brought into use for the company’s business activities)
   2012/C 133/16
   Language of the case: Bulgarian
   
      Referring court
   
   Administrativen sad — Varna
   
      Parties to the main proceedings
   
   
      Applicant: Klub OOD
   
      Defendant: Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
   
      Re:
   
   Reference for a preliminary ruling — Administrativen sad — Varna — Interpretation of Article 168(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Deduction of the VAT paid by a taxable person in respect of goods supplied to him in so far as they are used for his taxable transactions — Right of a company, whose main activity consists in leasing its own immovable property, to deduct input VAT on the purchase of another property which has yet to be commercially exploited by that company
   
      Operative part of the judgment
   
   Article 168(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that a taxable person who has acquired capital goods while acting as such and has allocated the goods to the assets of the business is entitled to deduct the value added tax on the acquisition of those goods in the tax period in which the tax became due, regardless of the fact that the goods are not immediately used for business purposes. It is for the national court to ascertain whether the taxable person acquired the capital goods for the purposes of his economic activity and to assess, if need be, whether there is a fraudulent practice.
   
      (1)  OJ C 186, 25.6.2011.