Official Journal of the European Union

C series

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C/2025/3935

21.7.2025

Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) made on 17 April 2025 – Direktor na direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Plovdiv, pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite v PR

(Case T-308/25, Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Plovdiv)

(C/2025/3935)

Language of the case: Bulgarian

Referring court

Parties to the main proceedings

Appellant in the appeal on a point of law: Direktor na direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Plovdiv, pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite

Respondent: PR

Questions referred

Must Article [273] of Directive 2006/112, (<span class="oj-super oj-note-tag">1</span>) read in the light of Article 325(1) of the Treaty on the Functioning of the European Union (<span class="oj-super oj-note-tag">2</span>) and the principles of legal certainty and proportionality, be interpreted as allowing national legislation such as that providing for third-party liability in the circumstances governed by Article 19(2) of the Danachno-osiguritelen protsesualen kodeks (Tax and Social Security Code of Procedure), as regards a legal person’s liability to pay value added tax, where:

the legal person has been removed from the commercial register following the closure of insolvency proceedings without a procedure for the lodging of creditors’ claims;

in that event, pursuant to Article 739(1) of the Targovski zakon (Law on Commerce), all claims not lodged and rights not exercised in the insolvency proceedings are forfeited, irrespective of the type and source of the creditors’ claims and the debtor’s legal form;

the closure of the insolvency proceedings and the removal of the legal person from the commercial register were established in the judicial proceedings before the first-instance court challenging the notice of assessment under Article 19 of the Tax and Social Security Code of Procedure, prior to the end of the preparatory inquiries, and must be taken into account on the basis of a provision of the procedural law?

Must Article [273] of Directive 2006/112, read in the light of Article 325(1) of the Treaty on the Functioning of the European Union and the principles of legal certainty and proportionality, be interpreted as allowing national legislation such as Article 21(2) of the Code of Taxation and Social Insurance, read in conjunction with Article 168(6) and (7) thereof, which the revenue authorities are to apply in the circumstances described in the first question?

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(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).

(2) OJ 2016 C 202, p. 1.

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ELI: http://data.europa.eu/eli/C/2025/3935/oj

ISSN 1977-091X (electronic edition)

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