|
22.6.2015 |
EN |
Official Journal of the European Union |
C 205/10 |
Judgment of the Court (Sixth Chamber) of 23 April 2015 (request for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — GST — Sarviz AG Germania v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Plovdiv pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
(Case C-111/14) (1)
((Common system of value added tax - Directive 2006/112/EC - Principle of fiscal neutrality - Person liable for payment of VAT - Erroneous payment of VAT by the person to whom the supply is made - Liability to VAT of the supplier of services - Refusal to grant the supplier of services a refund of the VAT))
(2015/C 205/13)
Language of the case: Bulgarian
Referring court
Varhoven administrativen sad
Parties to the main proceedings
Applicant: GST — Sarviz AG Germania
Defendant: Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Plovdiv pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
Operative part of the judgment
|
1. |
Article 193 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2010/88/EU of 7 December 2010, must be interpreted as meaning that the only person liable to pay the value added tax is the taxable person supplying services, where those services were supplied from a fixed establishment located in the Member State in which the value added tax is payable. |
|
2. |
Article 194 of Directive 2006/112, as amended by Directive 2010/88, must be interpreted as not permitting the tax authorities of a Member State to regard as liable for the payment of value added tax the recipient of services supplied from a fixed establishment of the supplier, where both the latter and the recipient of those services are established in the territory of the same Member State, even if that recipient has already paid that tax on the mistaken assumption that the supplier did not have a fixed establishment in that State. |
|
3. |
The principle of the neutrality of value added tax must be interpreted as precluding a national provision which permits the tax authorities to refuse to grant the supplier of services a refund of the value added tax which the supplier has paid, when the recipient of those services, who has also paid the value added tax in respect of the same services, is refused the right of deduction on the ground that that recipient did not have the corresponding tax document, any adjustment of tax documents being precluded under national law where a definitive tax adjustment notice exists. |