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Document 62012CN0019

Case C-19/12: Reference for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 16 January 2012 — Efir OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ Plovdiv

OJ C 89, 24.3.2012, p. 14–15 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

24.3.2012   

EN

Official Journal of the European Union

C 89/14


Reference for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 16 January 2012 — Efir OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ Plovdiv

(Case C-19/12)

2012/C 89/22

Language of the case: Bulgarian

Referring court

Varhoven administrativen sad

Parties to the main proceedings

Applicant: Efir OOD

Defendant: Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ Plovdiv

Questions referred

1.

Must Article 62(1) and (2) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax be interpreted as meaning that the concept of a chargeable event relates to both taxable and exempt transactions?

2.

Should Question 1 be answered in the negative: Is a national provision such as that applicable in the main proceedings, under which a chargeable event also occurs at the time of an exempt transaction, permissible?

3.

Do Articles 62 and 63 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax have direct effect?


(1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, OJ 2006 L 347, p. 1.


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