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Case C-507/16: Judgment of the Court (Sixth Chamber) of 15 November 2017 (request for a preliminary ruling from the Administrativen sad Sofia-grad — Bulgaria) — Entertainment Bulgaria System EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’, Sofia (Reference for a preliminary ruling — Taxation — Directive 2006/112/EC — Article 168(a), Article 169(a), Article 214(1)(d) and (e), and Articles 289 and 290 — Deductibility of input value added tax (VAT) due or paid — Output transactions carried out in other Member States — Tax deduction scheme in the Member State in which the right to deduct is exercised)
ECLI:EU:UNKNOWN:62016CA0507
62016CA0507
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22.1.2018
Official Journal of the European Union
C 22/14
(Case C-507/16) (<span class="super note-tag">1</span>)
((Reference for a preliminary ruling - Taxation - Directive 2006/112/EC - Article 168(a), Article 169(a), Article 214(1)(d) and (e), and Articles 289 and 290 - Deductibility of input value added tax (VAT) due or paid - Output transactions carried out in other Member States - Tax deduction scheme in the Member State in which the right to deduct is exercised))
(2018/C 022/18)
Language of the case: Bulgarian
Referring court
Parties to the main proceedings
Applicant: Entertainment Bulgaria System EOOD
Defendant: Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’, Sofia
Operative part of the judgment
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2009/162/EU of 22 December 2009, must be interpreted as meaning that it does preclude Member State legislation that prevents a taxable person, established in the territory of that Member State, deducting input value added tax due or paid in that Member State in respect of services provided by taxable persons established in other Member States and used to provide services in Member States other than the Member State in which that taxable person is established, on the ground that that taxable person is identified for value added tax purposes by virtue of one of the two cases referred to in Article 214(1)(d) and (e) of Directive 2006/112, as amended by Directive 2009/162. However, Article 168(a) and Article 169(a) of Directive 2006/112, as amended by Directive 2009/162, must be interpreted as meaning that they do not preclude legislation of a Member State that prevents a taxable person, established in the territory of that Member State and eligible there for a tax deduction scheme, exercising its right to deduct input value added tax due or paid in that Member State for services provided by taxable persons established in other Member States and used to provide services in Member States other than the Member State in which that taxable person is established.
(<span class="note">1</span>) OJ C 441, 28.11.2016.