This document is an excerpt from the EUR-Lex website
Document 62010CN0621
Case C-621/10: Reference for a preliminary ruling from the Administrativen sad Varna (Bulgaria) lodged on 29 December 2010 — ‘Balkan and Sea Prоperties’ АDSITS v Director of the Varna Office ‘Appeals and the Administration of Enforcement’ (Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna)
Case C-621/10: Reference for a preliminary ruling from the Administrativen sad Varna (Bulgaria) lodged on 29 December 2010 — ‘Balkan and Sea Prоperties’ АDSITS v Director of the Varna Office ‘Appeals and the Administration of Enforcement’ (Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna)
Case C-621/10: Reference for a preliminary ruling from the Administrativen sad Varna (Bulgaria) lodged on 29 December 2010 — ‘Balkan and Sea Prоperties’ АDSITS v Director of the Varna Office ‘Appeals and the Administration of Enforcement’ (Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna)
OJ C 72, 5.3.2011, p. 15–16
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
5.3.2011 |
EN |
Official Journal of the European Union |
C 72/15 |
Reference for a preliminary ruling from the Administrativen sad Varna (Bulgaria) lodged on 29 December 2010 — ‘Balkan and Sea Prоperties’ АDSITS v Director of the Varna Office ‘Appeals and the Administration of Enforcement’ (Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna)
(Case C-621/10)
2011/C 72/27
Language of the case: Bulgarian
Referring court
Administrativen sad Varna
Parties to the main proceedings
Applicant:‘Balkan and Sea Prоperties’ АDSITS
Defendant: Director of the Varna Office ‘Appeals and the Administration of Enforcement’ (Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna)
Questions referred
1. |
Is Article 80(1)(c) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax to be interpreted as meaning that where there are supplies between connected persons, in so far as the consideration is higher than the open market value, the taxable amount is the open market value of the transaction only if the supplier does not qualify for the full right to deduct the VAT chargeable on the purchase or production of the goods which are supplied? |
2. |
Is Article 80(1)(c) of Directive 2006/112 to be interpreted as meaning that, if the supplier has exercised the full right to deduct VAT on goods and services which are the subject of subsequent supplies between connected persons at a price which is higher than the open market value, and that right to deduct input VAT has not been corrected under Articles 173 to 177 of that Directive, a Member State is not permitted to adopt measures whereby the taxable amount is exclusively the open market value? |
3. |
Does Article 80(1) of Directive 2006/112 constitute an exhaustive list of cases representing the circumstances in which the Member States may take measures whereby the taxable amount in respect of supplies is to be the open market value of the transaction? |
4. |
Is a provision of national law such as Article 27(3)(1) of the Zakon za danak varhu dobavenata stoynost (Law on VAT) permissible in cases other than those listed in Article 80(1)(a), (b) and (c) of Directive 2006/112? |
5. |
In a case such as the present does Article 80(1)(c) of Directive 2006/112 have direct effect, and may the domestic court apply it directly? |
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).