9.6.2012

Official Journal of the European Union

C 165/14

(Case C-153/12)

2012/C 165/22

Language of the case: Bulgarian

Referring court

Parties to the main proceedings

Applicant: Sani Treid EOOD

Defendant: Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno Upravlenie na Natsionalnata Agentsia za Prihodite (Director of the ‘Appeals and Administration of Enforcement’ Directorate, for the City of Varna, at the Central Office of the National Revenue Agency)

Questions referred

1.Is the concept of a chargeable event within the meaning of Article 62(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax to be interpreted as also covering cases of exempt transactions, including transactions effected by a person who does not have the status of a taxable person within the meaning of Title III of Directive 2006/112 or that of a person liable for payment within the meaning of Title XI, Chapter 1, Section 1, of that directive?

2.Do Articles 62 and 63 of Directive 2006/112 preclude a national provision under which the chargeable event occurs at the time when the exempt transaction is performed, rather than at the time when the condition that that transaction be taxed is satisfied?

3.Does Article 63 of Directive 2006/112 preclude a national provision and a national practice whereby the chargeable event in respect of a supply of parts of a building occurs not at the time when ownership is transferred but earlier, that is to say, at the time of the provision of the agreed consideration, which constitutes an exempt transaction effected by a person who does not have the status of a taxable person or that of a person liable for payment?

4.Does Article 65 of Directive 2006/112 preclude a national provision which links the chargeability to VAT to a payment which is fully or partially determined in goods or services?

5.Do Articles 73 and 80 of Directive 2006/112 preclude a national provision under which, where the consideration for a transaction is fully or partially determined in goods or services, the basis of assessment for taxation of that transaction is in all cases its open market value?

Language of the case: Bulgarian.