I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
(Case C-403/14)
(2014/C 395/30)
Language of the case: Bulgarian
Applicant: ‘Vekos trade’ AD
Defendant: Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’, Varna, pri Tsentralno Upravlenie na Natsionalnata agentsia za prihodite
1.Are the principles of fiscal neutrality, proportionality and protection of legitimate expectations violated by administrative practice and case-law according to which it is for the vendor — the consignor under the transport contract — to determine the authenticity of the acquirer’s signature and to establish whether it comes from a person representing the company (the acquirer), one of its employees in a corresponding position or an authorised person?
2.In a case such as the present does Article 138(1) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax have direct effect, and can the national court directly apply the provision?
(1) OJ 2006 L 347, p. 1.