CELEX: 62012CA0062
Language: en
Date: 2013-06-13 00:00:00
Title: Case C-62/12: Judgment of the Court (First Chamber) of 13 June 2013 (request for a preliminary ruling from the Administrativen sad — Varna — Bulgaria) — Galin Kostov v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Common system of value added tax — Directive 2006/112/EC — Article 9(1) — Concept of ‘taxable person’ — Natural person — Taxable supply of a service — Occasional supply — Unconnected with a registered professional activity subject to VAT — Self-employed bailiff)

3.8.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 225/26
            
         Judgment of the Court (First Chamber) of 13 June 2013 (request for a preliminary ruling from the Administrativen sad — Varna — Bulgaria) — Galin Kostov v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
   (Case C-62/12) (1)
   
   (Common system of value added tax - Directive 2006/112/EC - Article 9(1) - Concept of ‘taxable person’ - Natural person - Taxable supply of a service - Occasional supply - Unconnected with a registered professional activity subject to VAT - Self-employed bailiff)
   2013/C 225/41
   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’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
   
      Re:
   
   Request for a preliminary ruling — Administrativen sad — Varna — Interpretation of Article 9(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Concept of taxable person — Liability to VAT of a natural person carrying out, on an occasional basis, supplies of taxable services not connected with his profession as a bailiff
   
      Operative part of the judgment
   
   Article 9(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax is to be interpreted as meaning that a natural person who is already a taxable person for value added tax purposes in respect of his activities as a self-employed bailiff must be regarded as a ‘taxable person’ in respect of any other economic activity carried out occasionally, provided that that activity constitutes an activity within the meaning of the second subparagraph of Article 9(1) of Directive 2006/112.
   
      (1)  OJ C 118, 21.4.2012.