Official Journal of the European Union

C series

—

C/2024/6633

11.11.2024

Request for a preliminary ruling from the Administrativen sad – Veliko Tarnovo (Bulgaria) lodged on 6 August 2024 – ‘Svilosa’ AD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Veliko Tarnovo

(Case C-535/24, Svilosa)

(C/2024/6633)

Language of the case: Bulgarian

Referring court

Parties to the main proceedings

Applicant: ‘Svilosa’ AD

Defendant: Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Veliko Tarnovo

Question referred

Does the concept of a ‘supply of services’ within the meaning of Article 24(1) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax, or the expression a ‘supply of services free of charge’ within the meaning of Article [26](1)(b) of that directive, include acts of law or fact carried out, without authority or mandate, by a person registered for the purposes of the common system of value added tax with the direct intention of recovering a debt for the benefit of a third party and the indirect intention of satisfying a claim under the law of obligations which the registered person so acting holds against the person in whose direct interests the acts in question were carried out?

Language of the case: Bulgarian

ELI: http://data.europa.eu/eli/C/2024/6633/oj

ISSN 1977-091X (electronic edition)

—

* Language of the case: Bulgarian.