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23.11.2013 |
EN |
Official Journal of the European Union |
C 344/50 |
Request for a preliminary ruling from the Administrativen sad Varna (Bulgaria) lodged on 23 September 2013 — Levent Redzheb Yumer v Direktor na Teritorialna direktsia na NAP — Varna
(Case C-505/13)
2013/C 344/87
Language of the case: Bulgarian
Referring court
Administrativen sad Varna
Parties to the main proceedings
Applicant: Levent Redzheb Yumer
Defendant: Teritorialna direktsia na NAP — Varna
Questions referred
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1. |
Do Article 2 of the Treaty on European Union and Articles 20 and 21 of the Charter of Fundamental Rights of the European Union allow that only one category of persons — natural persons registered under the Zakon za danak varhu dobavenata stoynost (Law on value added tax, ‘ZDDS’) — has no legally recognised right to a tax reduction in respect of an agricultural activity? |
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2. |
Do Article 2 of the Treaty on European Union and Articles 20 and 21 of the Charter of Fundamental Rights of the European Union allow the setting of different tax rates for the same type of activity depending on the legal form of the exercise of that activity and registration under the ZDDS? |
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3. |
Is the introduction of internal measures which result in natural persons registered under the ZDDS and as farmers being denied a tax reduction that is provided for sole traders and legal persons — although they have fulfilled their legal obligations to constitute their taxable income in the same way as sole traders and to determine their annual basis of assessment in the same way as sole traders — an infringement of the principles of legal certainty, effectiveness and proportionality? |