*Traum EOOD 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 made a preliminary ruling concerning the interpretation of arts 138(1) and 139(1), second sub-paragraph, of Council Directive (EC) 2006/112 (on the common system of value added tax), as amended. The request had been made in proceedings between Traum EOOD (Traum) and the Director of the Varna 'Appeals and practice in the field of tax and social security' directorate at the central office of the public revenue agency regarding a tax adjustment notice refusing to grant Traum an exemption from VAT in respect of a transaction which it had categorised as an 'intra-Community supply of goods'.

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