Request for a preliminary ruling from the Administrativen sad – Veliko Tarnovo (Bulgaria) lodged on 6 August 2024 – ‘Svilosa’ AD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Veliko Tarnovo

(Case C-535/24, Svilosa)

(C/2024/6633)

Language of the case: Bulgarian

Referring court

Administrativen sad – Veliko Tarnovo

Parties to the main proceedings

Applicant: ‘Svilosa’ AD

Defendant: Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Veliko Tarnovo

Question referred

Does the concept of a ‘supply of services’ within the meaning of Article 24(1) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax, or the expression a ‘supply of services free of charge’ within the meaning of Article [26](1)(b) of that directive, include acts of law or fact carried out, without authority or mandate, by a person registered for the purposes of the common system of value added tax with the direct intention of recovering a debt for the benefit of a third party and the indirect intention of satisfying a claim under the law of obligations which the registered person so acting holds against the person in whose direct interests the acts in question were carried out?

(1)   OJ 2006 L 347, p. 1.