Asparuhovo Lake Investment Company OOD v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' Varna 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, among other things, that art 24(1) of Council Directive (EC) 2006/112 should be interpreted as meaning that the term 'supply of services' included subscription contracts for the supply of consulting services to an undertaking, in particular those of a legal, commercial or financial nature, under which a supplier had agreed to be available to the customer during the term of the contract.

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