CELEX: 62014CO0123
Language: en
Date: 2015-07-15 00:00:00
Title: Order of the Court (Tenth Chamber) of 15 July 2015.#"Itales" OOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Reqeust for a preliminary ruling from the Administrativen sad - Varna.#Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Taxation — VAT — Directive 2006/112/EC — Principle of tax neutrality — Deduction of input VAT — Meaning of ‘supply of goods’ — Conditions for establishing a supply of goods — No proof that the direct supplier was actually in possession of the goods.#Case C-123/14.