CELEX: 62012CN0062
Language: en
Date: 2012-02-07 00:00:00
Title: Case C-62/12: Reference for a preliminary ruling from the Administrativen Sad — Varna (Bulgaria) lodged on 7 February 2012 — Galin Kostov v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ -grad Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite

21.4.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 118/14
            
         Reference for a preliminary ruling from the Administrativen Sad — Varna (Bulgaria) lodged on 7 February 2012 — Galin Kostov v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ -grad Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite
   (Case C-62/12)
   2012/C 118/21
   Language of the case: Bulgarian
   
      Referring court
   
   Administrativen Sad — Varna
   
      Parties to the main proceedings
   
   
      Applicant: Galin Kostov
   
      Defendant: Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ -grad Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite
   
      Question referred
   
   Is a natural person who is registered for VAT by reason of his activity as a private bailiff to be regarded as a taxable person within the meaning of Article 9(1) of Directive 2006/112 (1) and required, pursuant to Article 193 of Directive 2006/112, to pay VAT in respect of a service which he has provided on an occasional basis and not in connection with his activity as a private bailiff?
   
      (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).