Judgment of the Court (Seventh Chamber) of 5 October 2016 (request for a preliminary ruling from the Administrativen sad Veliko Tarnovo — Bulgaria) — Маya Маrinova ET v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite

(Case C-576/15) (1)

((Reference for a preliminary ruling - Taxation - Value added tax - Directive 2006/112/EC - Article 2(1)(a) - Article 9(1) - Article 14(1) - Articles 73, 80 and 273 - Principles of fiscal neutrality and proportionality - Tax evasion - Anomalies in accounting - Concealment of supplies and revenue - Determination of the taxable amount))

(2016/C 441/07)

Language of the case: Bulgarian

Referring court

Administrativen sad Veliko Tarnovo

Parties to the main proceedings

Applicant: Маya Маrinova ET

Defendant: Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite

Operative part of the judgment

Article 2(1)(a), Article 9(1), Article 14(1) and Articles 73 and 273 of the Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax and the principle of fiscal neutrality must be interpreted as not precluding national legislation, such as that at issue in the main proceedings, under which, where goods are not in the warehouse of the taxable person to whom they have been supplied and the tax documents of relevance to those goods have not been recorded in the accounts of that taxable person, tax authorities may presume that the taxable person subsequently sold those goods to third parties and determine the taxable amount of the sale of those goods according to the factual information at hand pursuant to rules not provided for in that directive. It is, however, for the referring court to ascertain whether the provisions of the national legislation go further than is necessary to ensure the correct collection of VAT and to prevent evasion.

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(1)  OJ C 27, 25.1.2016.