CELEX: 62011CN0549
Language: en
Date: 2011-11-02 00:00:00
Title: Case C-549/11: Reference for a preliminary ruling from the Varhoven Administrativen Sad (Bulgaria) lodged on 2 November 2011 — Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — grad Burgas pri Tsentralno Upravlenie na Natsionalnata Agentsia za Prihodite v Orfey Balgaria EOOD

14.1.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 13/7
            
         Reference for a preliminary ruling from the Varhoven Administrativen Sad (Bulgaria) lodged on 2 November 2011 — Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — grad Burgas pri Tsentralno Upravlenie na Natsionalnata Agentsia za Prihodite v Orfey Balgaria EOOD
   (Case C-549/11)
   2012/C 13/14
   Language of the case: Bulgarian
   
      Referring court
   
   Varhoven Administrativen Sad
   
      Parties to the main proceedings
   
   
      Applicant: Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — grad Burgas pri Tsentralno Upravlenie na Natsionalnata Agentsia za Prihodite
   
      Defendant: Orfey Balgaria EOOD
   
      Questions referred
   
   
               1.
            
            
               Is Article 63 of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax to be interpreted as meaning that it does not permit a derogation where the chargeable event relating to the performance of work for the construction of certain individual properties in a building occurs before the actual performance of the construction work and that that (chargeable event) is linked to the time of the occurrence of the chargeable event relating to the transaction to be performed in return, which consists in the establishment of a building right relating to other properties in that building, which also forms the consideration for the construction work?
            
         
               2.
            
            
               Is national legislation which provides that, whenever the consideration is fully or partly expressed as goods and services, the taxable amount for the transaction is the open market value of the goods or services supplied, compatible with Articles 73 and 80 of Directive 2006/112?
            
         
               3.
            
            
               Is Article 65 of Directive 2006/112 to be interpreted as meaning that it does not permit VAT to be charged on the value of a payment on account in cases where the payment is not made in the form of money, or is that provision to be interpreted broadly, the assumption being that VAT is also chargeable in such cases and that it is to be charged at the level of the financial equivalent of the transaction performed in return?
            
         
               4.
            
            
               If, in the third question, the second variant given is correct, can the building right established in the present case be regarded, in view of the specific circumstances, as a payment on account within the meaning of Article 65 of Directive 2006/112?
            
         
               5.
            
            
               Do Articles 63, 65 and 73 of Directive 2006/112 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).