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Document 62012CN0124
Case C-124/12: Reference for a preliminary ruling from the Administrativen sad Plovdiv (Bulgaria) lodged on 7 March 2012 — AES-3C Maritsa Iztok I EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Plovdiv
Case C-124/12: Reference for a preliminary ruling from the Administrativen sad Plovdiv (Bulgaria) lodged on 7 March 2012 — AES-3C Maritsa Iztok I EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Plovdiv
Case C-124/12: Reference for a preliminary ruling from the Administrativen sad Plovdiv (Bulgaria) lodged on 7 March 2012 — AES-3C Maritsa Iztok I EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Plovdiv
SL C 151, 26.5.2012, p. 19–20
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
26.5.2012 |
EN |
Official Journal of the European Union |
C 151/19 |
Reference for a preliminary ruling from the Administrativen sad Plovdiv (Bulgaria) lodged on 7 March 2012 — AES-3C Maritsa Iztok I EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Plovdiv
(Case C-124/12)
2012/C 151/34
Language of the case: Bulgarian
Referring court
Administrativen sad Plovdiv
Parties to the main proceedings
Applicant: AES-3C Maritsa Iztok I EOOD
Defendant: Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Plovdiv
Questions referred
1. |
Is a provision such as that in Article 70(1)(2) of the Law on value added tax according to which a taxable person does not have a right to deduct value added tax on transport services, work clothing and protective gear received and on business travel expenses incurred because those goods and services are provided free of charge to natural persons, namely employees working for the taxable person’s benefit, compatible with Articles 168(a) and 176 of Council Directive 2006/112/ЕC (1) of 28 November 2006 on the common system of value added tax, if the following circumstances are taken into account:
|
2. |
Does Article 176 of Directive 2006/112 empower a Member State, on acceding to the European Union, to introduce a limitation on the exercise of the right to deduct input tax such as that under Article 70(1)(2) of the Law on value added tax — namely that ‘the goods or services are intended to be supplied free of charge’ — if the legislation in force up to the date of accession did not expressly provide for such a limitation? |
3. |
If the previous question should be answered in the affirmative, does it follow that goods and services received are intended to be ‘supplied free of charge’ if they are purchased for the purposes of economic activity but, because of their nature, in order for them to be used they have to be provided to the staff working in the taxable person’s undertaking? |