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Case C-62/12: Reference for a preliminary ruling from the Administrativen Sad — Varna (Bulgaria) lodged on 7 February 2012 — Galin Kostov v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ -grad Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite
ECLI:EU:UNKNOWN:62012CN0062
62012CN0062
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Valentina R., lawyer
21.4.2012
Official Journal of the European Union
C 118/14
(Case C-62/12)
2012/C 118/21
Language of the case: Bulgarian
Referring court
Parties to the main proceedings
Applicant: Galin Kostov
Defendant: Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ -grad Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite
Question referred
Is a natural person who is registered for VAT by reason of his activity as a private bailiff to be regarded as a taxable person within the meaning of Article 9(1) of Directive 2006/112 (1) and required, pursuant to Article 193 of Directive 2006/112, to pay VAT in respect of a service which he has provided on an occasional basis and not in connection with his activity as a private bailiff?
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).