- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Case C-429/23, NARE-BG: Judgment of the Court (Seventh Chamber) of 12 September 2024 (request for a preliminary ruling from the Administrativen sad – Varna – Bulgaria) – NARE-BG ЕООD v Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Right of deduction – Time limits for filing and paying certain taxes – Extension of time on account of the COVID-19 pandemic – Denial of the right to deduct VAT – Time-barred – Principles of equivalence, effectiveness and neutrality of VAT)
ECLI:EU:UNKNOWN:62023CA0429
62023CA0429
With us you find everything. Try it now!
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
Official Journal of the European Union
C series
—
C/2024/6233
28.10.2024
Judgment of the Court (Seventh Chamber) of 12 September 2024 (request for a preliminary ruling from the Administrativen sad – Varna – Bulgaria) – ‘NARE-BG’ ЕООD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
(Case C-429/23, (1) NARE-BG)
(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Right of deduction - Time limits for filing and paying certain taxes - Extension of time on account of the COVID-19 pandemic - Denial of the right to deduct VAT - Time-barred - Principles of equivalence, effectiveness and neutrality of VAT)
(C/2024/6233)
Language of the case: Bulgarian
Referring court
Parties to the main proceedings
Applicant: ‘NARE-BG’ ЕООD
Defendant: Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
Operative part of the judgment
Article 184 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2010/45/EU of 13 July 2010, read in conjunction with Article 186 of Directive 2006/112, as amended by Directive 2010/45, and the principles of equivalence, effectiveness and neutrality of value added tax (VAT),
must be interpreted as not precluding national legislation and administrative practice under which a taxable person is denied the right to deduct input VAT paid prior to that taxable person’s registration for VAT, on the ground that that person requested that deduction after the expiry of the limitation period laid down by the applicable national legislation, by means of a return seeking to correct a VAT return filed before the expiry of that period, notwithstanding the fact that national measures linked to the COVID-19 pandemic were adopted in order to extend the time limits for the filing and payment of certain taxes, without including VAT among those taxes.
—
ELI: http://data.europa.eu/eli/C/2024/6233/oj
ISSN 1977-091X (electronic edition)
—
* * *
(*1) Language of the case: Bulgarian.