CELEX: 62012CN0019
Language: en
Date: 2012-01-16 00:00:00
Title: Case C-19/12: Reference for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 16 January 2012 — Efir OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ Plovdiv

24.3.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 89/14
            
         Reference for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 16 January 2012 — Efir OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ Plovdiv
   (Case C-19/12)
   2012/C 89/22
   Language of the case: Bulgarian
   
      Referring court
   
   Varhoven administrativen sad
   
      Parties to the main proceedings
   
   
      Applicant: Efir OOD
   
      Defendant: Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ Plovdiv
   
      Questions referred
   
   
               1.
            
            
               Must Article 62(1) and (2) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax be interpreted as meaning that the concept of a chargeable event relates to both taxable and exempt transactions?
            
         
               2.
            
            
               Should Question 1 be answered in the negative: Is a national provision such as that applicable in the main proceedings, under which a chargeable event also occurs at the time of an exempt transaction, permissible?
            
         
               3.
            
            
               Do Articles 62 and 63 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax have direct effect?
            
         
      (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, OJ 2006 L 347, p. 1.