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Document 62017CA0364
Case C-364/17: Judgment of the Court (Sixth Chamber) of 27 June 2018 (request for a preliminary ruling from the Administrativen sad — Varna — Bulgaria) — ‘Varna Holideis’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’– Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Supply of immovable property effected prior to the accession of the Republic of Bulgaria to the European Union — Nullity of the contract of sale coming to light after the accession — Obligation to adjust the initial deduction — Interpretation — Jurisdiction of the Court)
Case C-364/17: Judgment of the Court (Sixth Chamber) of 27 June 2018 (request for a preliminary ruling from the Administrativen sad — Varna — Bulgaria) — ‘Varna Holideis’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’– Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Supply of immovable property effected prior to the accession of the Republic of Bulgaria to the European Union — Nullity of the contract of sale coming to light after the accession — Obligation to adjust the initial deduction — Interpretation — Jurisdiction of the Court)
Case C-364/17: Judgment of the Court (Sixth Chamber) of 27 June 2018 (request for a preliminary ruling from the Administrativen sad — Varna — Bulgaria) — ‘Varna Holideis’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’– Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Supply of immovable property effected prior to the accession of the Republic of Bulgaria to the European Union — Nullity of the contract of sale coming to light after the accession — Obligation to adjust the initial deduction — Interpretation — Jurisdiction of the Court)
OJ C 294, 20.8.2018, p. 11–11
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
Case C-364/17: Judgment of the Court (Sixth Chamber) of 27 June 2018 (request for a preliminary ruling from the Administrativen sad — Varna — Bulgaria) — ‘Varna Holideis’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’– Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Supply of immovable property effected prior to the accession of the Republic of Bulgaria to the European Union — Nullity of the contract of sale coming to light after the accession — Obligation to adjust the initial deduction — Interpretation — Jurisdiction of the Court)
Judgment of the Court (Sixth Chamber) of 27 June 2018 (request for a preliminary ruling from the Administrativen sad — Varna — Bulgaria) — ‘Varna Holideis’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’– Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
(Case C-364/17) ( 1 )
‛(Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Supply of immovable property effected prior to the accession of the Republic of Bulgaria to the European Union — Nullity of the contract of sale coming to light after the accession — Obligation to adjust the initial deduction — Interpretation — Jurisdiction of the Court)’
2018/C 294/14Language of the case: BulgarianReferring court
Administrativen sad — Varna
Parties to the main proceedings
Applicant:‘Varna Holideis’ EOOD
Defendant: Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’– Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
Operative part of the judgment
The Court of Justice of the European Union has no jurisdiction to answer the questions referred by the Administrativen sad — Varna (Administrative Court, Varna, Bulgaria).
( 1 ) OJ C 269, 14.8.2017.