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Document 62012CA0062
Case C-62/12: Judgment of the Court (First Chamber) of 13 June 2013 (request for a preliminary ruling from the Administrativen sad — Varna — Bulgaria) — Galin Kostov v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Common system of value added tax — Directive 2006/112/EC — Article 9(1) — Concept of ‘taxable person’ — Natural person — Taxable supply of a service — Occasional supply — Unconnected with a registered professional activity subject to VAT — Self-employed bailiff)
Case C-62/12: Judgment of the Court (First Chamber) of 13 June 2013 (request for a preliminary ruling from the Administrativen sad — Varna — Bulgaria) — Galin Kostov v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Common system of value added tax — Directive 2006/112/EC — Article 9(1) — Concept of ‘taxable person’ — Natural person — Taxable supply of a service — Occasional supply — Unconnected with a registered professional activity subject to VAT — Self-employed bailiff)
Case C-62/12: Judgment of the Court (First Chamber) of 13 June 2013 (request for a preliminary ruling from the Administrativen sad — Varna — Bulgaria) — Galin Kostov v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Common system of value added tax — Directive 2006/112/EC — Article 9(1) — Concept of ‘taxable person’ — Natural person — Taxable supply of a service — Occasional supply — Unconnected with a registered professional activity subject to VAT — Self-employed bailiff)
IO C 225, 3.8.2013, p. 26–26
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
3.8.2013 |
EN |
Official Journal of the European Union |
C 225/26 |
Judgment of the Court (First Chamber) of 13 June 2013 (request for a preliminary ruling from the Administrativen sad — Varna — Bulgaria) — Galin Kostov v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
(Case C-62/12) (1)
(Common system of value added tax - Directive 2006/112/EC - Article 9(1) - Concept of ‘taxable person’ - Natural person - Taxable supply of a service - Occasional supply - Unconnected with a registered professional activity subject to VAT - Self-employed bailiff)
2013/C 225/41
Language of the case: Bulgarian
Referring court
Administrativen sad — Varna
Parties to the main proceedings
Applicant: Galin Kostov
Defendant: Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
Re:
Request for a preliminary ruling — Administrativen sad — Varna — Interpretation of Article 9(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Concept of taxable person — Liability to VAT of a natural person carrying out, on an occasional basis, supplies of taxable services not connected with his profession as a bailiff
Operative part of the judgment
Article 9(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax is to be interpreted as meaning that a natural person who is already a taxable person for value added tax purposes in respect of his activities as a self-employed bailiff must be regarded as a ‘taxable person’ in respect of any other economic activity carried out occasionally, provided that that activity constitutes an activity within the meaning of the second subparagraph of Article 9(1) of Directive 2006/112.