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Case C-19/12: Reference for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 16 January 2012 — Efir OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ Plovdiv
ECLI:EU:UNKNOWN:62012CN0019
62012CN0019
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24.3.2012
Official Journal of the European Union
C 89/14
(Case C-19/12)
2012/C 89/22
Language of the case: Bulgarian
Referring court
Parties to the main proceedings
Applicant: Efir OOD
Defendant: Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ Plovdiv
Questions referred
1.Must Article 62(1) and (2) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax be interpreted as meaning that the concept of a chargeable event relates to both taxable and exempt transactions?
2.Should Question 1 be answered in the negative: Is a national provision such as that applicable in the main proceedings, under which a chargeable event also occurs at the time of an exempt transaction, permissible?
3.Do Articles 62 and 63 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax have direct effect?
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, OJ 2006 L 347, p. 1.