24.11.2012

Official Journal of the European Union

C 366/16

(Case C-550/11) (<span class="super">1</span>)

(Taxation - VAT - Directive 2006/112/EC - Right to deduction - Adjustment - Theft of goods)

2012/C 366/26

Language of the case: Bulgarian

Referring court

Parties to the main proceedings

Applicant: PIGI — Pavleta Dimova ET

Defendant: Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite

Re:

Reference for a preliminary ruling — Administrativen sad — Varna — Interpretation of Article 185(2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — National tax practice under which the VAT deducted as input tax on the acquisition of goods must be adjusted if the goods are stolen — Concept of theft duly proved or confirmed

Operative part of the judgment

Article 185(2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as not precluding national tax provisions, such as those contained in Articles 79 and 80 of the Law on value added tax (Zakon za danak varhu dobavenata stoynost), which require, where a shortfall in the goods subject to value added tax has been established, that an adjustment be made to the deduction of that input tax at the time of acquisition of those goods, where the taxable person was the victim of a theft of those goods and the perpetrator has not been identified.

Language of the case: Bulgarian.

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(<span class="super">1</span>) OJ C 13, 14.1.2012.