Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia v „Iberdrola Inmobiliaria Real Estate Investments“ EOOD.
Date: 2017-09-14
21


To the extent that the questions referred relate to Article 176 of Directive 2006/112, it should be recalled that the Court has already assessed that article in the context of cases relating to Article 70 of the ZDDS (judgments of 16 February 2012, Eon Aset Menidjmunt, C‑118/11, EU:C:2012:97, paragraphs 71 to 74, and of 18 July 2013, AES-3C Maritza East 1, C‑124/12, EU:C:2013:488, paragraphs 45 to 54). It is important to point out that, even if Article 70 of the ZDDS were to provide for an exception from the right to deduct in place at the date of accession of the Republic of Bulgaria to the European Union, Article 176 of Directive 2006/112 allows for such exclusions to be maintained only in so far as they do not provide for general exclusions from the right to a deduct established by that directive and in particular by Article 168 thereof (see, to that effect, judgment of 23 April 2009, PARAT Automotive Cabrio, C‑74/08, EU:C:2009:261, paragraph 29 and the case-law cited).
25


With regard to whether the right to deduct laid down by Article 168(a) of Directive 2006/112 precludes a provision such as Article 70 of the ZDDS, it should be recalled that that right is an integral part of the VAT scheme and in principle may not be limited. It is exercisable immediately in respect of all the taxes charged on input transactions (see to that effect, in particular, judgments of 29 October 2009, SKF, C‑29/08, EU:C:2009:665, paragraph 55, and of 18 July 2013, AES-3C Maritza East 1, C‑124/12, EU:C:2013:488, paragraph 25).
26


The deduction system is intended to relieve the trader entirely of the burden of the VAT payable or paid in the course of all his economic activities. The common system of VAT consequently ensures neutrality of taxation of all economic activities, whatever their purpose or results, provided that they are themselves subject in principle to VAT (see, in particular, judgments of 29 October 2009, SKF, C‑29/08, EU:C:2009:665, paragraph 56, and of 18 July 2013, AES-3C Maritza East 1, C‑124/12, EU:C:2013:488, paragraph 26).
27


It follows from Article 168 of Directive 2006/112 that, in so far as the taxable person, acting as such at the time when he acquires goods or receives services, uses those goods or services for the purposes of his taxed transactions, he is entitled to deduct the VAT paid or payable in respect of those goods or services (see, to that effect, judgment of 22 October 2015, Sveda, C‑126/14, EU:C:2015:712, paragraph 18).
28


In accordance with settled case-law, the existence of a direct and immediate link between a particular input transaction and a particular output transaction or transactions giving rise to the right to deduct is necessary, in principle, before the taxable person is entitled to deduct input VAT and in order to determine the extent of such entitlement. The right to deduct VAT charged on the acquisition of input goods or services presupposes that the expenditure incurred in acquiring them was a component of the cost of the output transactions that gave rise to the right to deduct (judgments of 29 October 2009, SKF, C‑29/08, EU:C:2009:665, paragraph 57, and of 18 July 2013, AES-3C Maritza East 1, C‑124/12, EU:C:2013:488, paragraph 27).
29


A taxable person also has a right to deduct even where there is no direct and immediate link between a particular input transaction and an output transaction or transactions giving rise to the right to deduct, where the costs of the services in question are part of his general costs and are, as such, components of the price of the goods or services which he supplies. Such costs do have a direct and immediate link with the taxable person’s economic activity as a whole (see, in particular, judgments of 29 October 2009, SKF, C‑29/08, EU:C:2009:665, paragraph 58, and of 18 July 2013, AES-3C Maritza East 1, C‑124/12, EU:C:2013:488, paragraph 28).
30


On the other hand, where goods or services acquired by a taxable person are used for purposes of transactions that are exempt or do not fall within the scope of VAT, no output tax can be collected or input tax deducted (see, to that effect, judgment of 29 October 2009, SKF, C‑29/08, EU:C:2009:665, paragraph 59).
31


It is apparent from the case-law of the Court that, in the context of the direct-link test that is to be applied by the tax authorities and national courts, they should consider all the circumstances surrounding the transactions concerned and take account only of the transactions which are objectively linked to the taxable person’s taxable activity. The existence of such a link must thus be assessed in the light of the objective content of the transaction in question (see, to that effect, judgment of 22 October 2015, Sveda, C‑126/14, EU:C:2015:712, paragraph 29).