CELEX: 62011CA0285
Language: en
Date: 2012-12-06 00:00:00
Title: Case C-285/11: Judgment of the Court (Third Chamber) of 6 December 2012 (reference for a preliminary ruling from the Administrativen sad — Varna — Bulgaria) — BONIK (EOOD) v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (VAT — Directive 2006/112/EC — Right of deduction — Refusal)

26.1.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 26/10
            
         Judgment of the Court (Third Chamber) of 6 December 2012 (reference for a preliminary ruling from the Administrativen sad — Varna — Bulgaria) — BONIK (EOOD) v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
   (Case C-285/11) (1)
   
   (VAT - Directive 2006/112/EC - Right of deduction - Refusal)
   2013/C 26/17
   Language of the case: Bulgarian
   
      Referring court
   
   Administrativen sad — Varna
   
      Parties to the main proceedings
   
   
      Applicant: BONIK (EOOD)
   
      Defendant: Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
   
      Re:
   
   Reference for a preliminary ruling — Administrativen sad — Varna — Interpretation of Articles 14, 62, 63, 167, 168 and 178(a) and (b) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Formalities laid down by Member States in relation to the right to deduct VAT — Measures taken to prevent certain forms of tax evasion or avoidance — Refusal of the right to deduct VAT in the case of a taxable person in receipt of intra-Community supplies, on the ground that there was no evidence that supplies of goods had actually been carried out as between the preceding suppliers, despite the existence of evidence establishing that supplies of goods had been carried out by the last supplier direct to the taxable person
   
      Operative part of the judgment
   
   Articles 2, 9, 14, 62, 63, 167, 168 and 178 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that, in circumstances such as those of the case before the referring court, a taxable person may not be refused the right to deduct VAT in relation to a supply of goods on the ground that, in view of fraud or irregularities committed upstream or downstream of that supply, the supply is considered not to have actually taken place, where it has not been established on the basis of objective evidence that the taxable person knew, or should have known, that the transaction relied on as a basis for the right of deduction was connected with VAT fraud committed upstream or downstream in the chain of supply — a matter which it is for the referring court to determine.
   
      (1)  OJ C 238, 13.8.2011.