Maya Marinova ET v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite

European Union – Value added tax. The Court of Justice of the European Union gave a preliminary ruling, deciding that arts 2(1)(a), 9(1), 14(1) and 73 and 273 of Council Directive (EC) 2006/112 and the principle of fiscal neutrality should be interpreted as not precluding national legislation, such as that at issue in the main proceedings, under which, where goods were not in the warehouse of the taxable person to whom they had been supplied and the tax documents of relevance to those goods had not been recorded in the accounts of that taxable person, tax authorities could presume that the taxable person had subsequently sold those goods to third parties and determined the taxable amount of the sale of those goods according to the factual information at hand pursuant to rules not provided for in that directive.

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