CELEX: 62011CN0572
Language: en
Date: 2011-11-11 00:00:00
Title: Case C-572/11: Reference for a preliminary ruling from the Administrativen Sad — Veliko Tarnovo lodged on 11 November 2011 — Menidzharski biznes reshenia OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ , gr. Veliko Tarnovo, pri Tsentralno Upravlenie na Natsionalna Agentsia po Prihodite

28.1.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 25/36
            
         
      Reference for a preliminary ruling from the Administrativen Sad — Veliko Tarnovo lodged on 11 November 2011 — Menidzharski biznes reshenia OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’, gr. Veliko Tarnovo, pri Tsentralno Upravlenie na Natsionalna Agentsia po Prihodite
      (Case C-572/11)
      (2012/C 25/69)
      Language of the case: Bulgarian
      
         Referring court
      
      Administrativen Sad — Veliko Tarnovo
      
         Parties to the main proceedings
      
      
         Applicant: Menidzharski biznes reshenia OOD
      
         Defendants: Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’, gr. Veliko Tarnovo, pri Tsentralno Upravlenie na Natsionalna Agentsia po Prihodite
      
         Question referred
      
      Is Article 203 in conjunction with Article 168(a) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax to be interpreted, in cases like the main proceedings and having regard to the principles of fiscal neutrality and protection of legitimate expectations, to the effect that a deduction of VAT may be refused, despite the elimination of the risk of any loss in tax revenues, if that risk was eliminated only with respect to the accounting of the VAT shown in a supplier’s invoice with the State Treasury, without the elimination of the risk of loss in tax revenues affecting the actions or intentions of the supplier which resulted in the fraudulent content of an invoice in which the VAT was shown as payable by the supplier
      
         (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).