Case C‑429/23

‘NARE-BG’ EOOD

v

Direktor na Direktsia ‘Obzhalvane i danachno‑osiguritelna praktika’ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite

(Request for a preliminary ruling from the Administrativen sad – Varna)

Judgment of the Court (Seventh Chamber) of 12 September 2024

(Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Right of deduction – Time limits for filing and paying certain taxes – Extension of time on account of the COVID-19 pandemic – Denial of the right to deduct VAT – Time-barred – Principles of equivalence, effectiveness and neutrality of VAT)

Harmonisation of fiscal legislation – Common system of value added tax – Deduction of input tax – Adjustment of deductions – Taxable person who did not exercise their right of deduction before the expiry of a limitation period – Principles of equivalence, effectiveness and neutrality of VAT – Input VAT paid prior to the registration of the taxable person for VAT – Adjustment requested after the expiry of the limitation period by means of a return filed before the expiry of that period – Refusal of deduction – Whether permissible – Extension of the time limits for the filing and payment of certain direct taxes on account of the COVID-19 pandemic – Irrelevant

(Council Directive 2006/112, as amended by Directive 2010/45, Arts 184 and 186)

(see paragraph 66, operative part)

See the text of the decision.