CELEX: 62012CA0283
Language: en
Date: 2013-09-26 00:00:00
Title: Case C-283/12: Judgment of the Court (Eighth Chamber) of 26 September 2013 (request for a preliminary ruling from the Administrativen sad — Varna — Bulgaria) — Serebryannay vek EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite (VAT — Directive 2006/112/EC — Articles 2(1)(c), 26, 62 and 63 — Chargeable event — Reciprocal supplies of services — Transactions for consideration — Basis of assessment for a transaction in the event of consideration in the form of services — Assignment by a natural person to a company of the right to use and to let to third parties immoveable property in exchange for that company’s services to improve and furnish the property)

23.11.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 344/30
            
         Judgment of the Court (Eighth Chamber) of 26 September 2013 (request for a preliminary ruling from the Administrativen sad — Varna — Bulgaria) — Serebryannay vek EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite
   (Case C-283/12) (1)
   
   (VAT - Directive 2006/112/EC - Articles 2(1)(c), 26, 62 and 63 - Chargeable event - Reciprocal supplies of services - Transactions for consideration - Basis of assessment for a transaction in the event of consideration in the form of services - Assignment by a natural person to a company of the right to use and to let to third parties immoveable property in exchange for that company’s services to improve and furnish the property)
   2013/C 344/52
   Language of the case: Bulgarian
   
      Referring court
   
   Administrativen sad — Varna
   
      Parties to the main proceedings
   
   
      Applicant: Serebryannay vek EOOD
   
      Defendant: Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite
   
      Re:
   
   Request for a preliminary ruling — Administrativen sad — Varna — Interpretation of Articles 2(1)(c), 26, 62 and 63 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Legislation under which, in the case of non-pecuniary remuneration of a supplier, the consideration for his services consists of another supply of services — Whether a transaction is to be classified as an exchange of services or not — If not, whether the improvement and furnishing of immoveable property may be classified as a taxable transaction — Occurrence of the chargeable event and rule for determining the basis of assessment
   
      Operative part of the judgment
   
   Article 2(1)(c) 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 supply of services to fit out and furnish an apartment must be regarded as having been carried out for consideration if, under a contract concluded with the owner of that apartment, the supplier of those services, first, undertakes to carry out that supply of services at its own expense and, secondly, obtains the right to have that apartment at its disposal in order to use it for its business activities during the term of that contract, without being required to pay rent, whereas the owner recovers the improved apartment at the end of that contract.
   
      (1)  OJ C 243, 11.8.2012.