Entertainment Bulgaria System EOOD v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika', Sofia

European Union – Value added tax. Article 168(a) and art 169(a) of Council Directive (EC) 2006/112 should be interpreted as meaning that they did not preclude legislation of a member state that prevented 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 VAT 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 was established. The Court of Justice of the European Union so held in proceedings regarding a tax assessment notice imposing on the taxpayer company an additional assessment to VAT and default interest.

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