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Document 62012CN0142
Case C-142/12: Reference for a preliminary ruling from the Administrativen sad Varna (Bulgaria) lodged on 21 March 2012 — Hristomir Marinov v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — gr. Varna pri Tsentralno Upravlenie na Natsionalnata Agentsia za Prihodite
Case C-142/12: Reference for a preliminary ruling from the Administrativen sad Varna (Bulgaria) lodged on 21 March 2012 — Hristomir Marinov v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — gr. Varna pri Tsentralno Upravlenie na Natsionalnata Agentsia za Prihodite
Case C-142/12: Reference for a preliminary ruling from the Administrativen sad Varna (Bulgaria) lodged on 21 March 2012 — Hristomir Marinov v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — gr. Varna pri Tsentralno Upravlenie na Natsionalnata Agentsia za Prihodite
SL C 151, 26.5.2012, p. 25–25
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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26.5.2012 |
EN |
Official Journal of the European Union |
C 151/25 |
Reference for a preliminary ruling from the Administrativen sad Varna (Bulgaria) lodged on 21 March 2012 — Hristomir Marinov v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — gr. Varna pri Tsentralno Upravlenie na Natsionalnata Agentsia za Prihodite
(Case C-142/12)
2012/C 151/39
Language of the case: Bulgarian
Referring court
Administrativen sad Varna (Bulgaria)
Parties to the main proceedings
Applicant: Hristomir Marinov
Defendant: Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — gr. Varna pri Tsentralno Upravlenie na Natsionalnata Agentsia za Prihodite
Questions referred
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1. |
Is Article 18(c) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax to be interpreted as meaning that it also covers cases in which the cessation of the taxable economic activity is attributable to the fact that the taxable person is no longer able to charge or deduct VAT because he has been removed from the VAT register? |
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2. |
Do Articles 74 and 80 of Directive 2006/112 preclude a national provision which states that, in the event of the cessation of the taxable economic activity, the taxable amount of the transaction is to be the open market value of the assets in existence at the time of removal from the register? |
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3. |
Does Article 74 of Directive 2006/112 have direct effect? |
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4. |
Are the length of the period from the purchase of the assets to the cessation of the taxable economic activity and the depreciations in value which have occurred since the assets were purchased significant for the purposes of determining the taxable amount in accordance with Article 74 of Directive 2006/112? |