Order of the Court (Eighth Chamber) of 21 March 2013.

Sani Treyd EOOD v Direktor na Direktsia «Obzhalvane i upravlenie na izpalnenieto» - grad Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite.

Reference for a preliminary ruling: Administrativen sad Varna - Bulgaria.

Case C-153/12.

European Court Reports 2013 Page 00000

Bibliographic notice

Judgment of the Court (Eighth Chamber) of 7 March 2013.

Efir OOD v Direktor na Direktsia «Obzhalvane i upravlenie na izpalnenieto» - grad Plovdiv pri Tsentralno upravlenie na Natsionalna agentsia za prihodite.

Reference for a preliminary ruling: Varhoven administrativen sad - Bulgaria.

Value added tax - Directive 2006/112/EC - Direct effect.

Case C-19/12.

European Court Reports 2013 Page 00000

Bibliographic notice

Judgment of the Court (Eighth Chamber) of 19 December 2012.

Direktor na Direktsia «Obzhalvane i upravlenie na izpalnenieto» - grad Burgas pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite v Orfey Balgaria EOOD.

Reference for a preliminary ruling: Varhoven administrativen sad - Bulgaria.

VAT - Directive 2006/112/EC - Articles 63, 65, 73 and 80 - Establishment by natural persons of a building right in favour of a company in exchange for construction services by that company for those persons - Barter contract - VAT on construction services - Chargeable event - When chargeable - Payment on account of the entire consideration - Payment on account - Basis of assessment for a transaction in the event of consideration in the form of goods or services - Direct effect.

Case C-549/11.

European Court Reports 2012 Page 00000

Bibliographic notice
Bibliographic notice + Text (bilingual display)
html      

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

 OJ L 347, 11.12.2006, p. 1–118 (ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, SK, SL, FI, SV)

Bibliographic notice
Bibliographic notice + Text (bilingual display)
htmlpdf