PIGI – Pavleta Dimova PT v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
In the Bulgarian case of PIGI – Pavleta Dimova PT v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (CJEU Case C-550/11) the tax authority began an enquiry into returns submitted by a company (P) which showed a low gross profit rate. P claimed that this was because a large quantity of goods which it had purchased for resale had been stolen. The tax authority took the view that if the goods had been stolen P was not entitled to reclaim input tax on them. P appealed and the case was referred to the CJEU for a ruling on the interpretation of Article 185(2) of Directive 2006/112/EC. The CJEU held that Article 185(2) did not preclude national tax provisions ‘which require where a shortfall in...
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Home >Articles > PIGI – Pavleta Dimova PT v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
PIGI – Pavleta Dimova PT v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
In the Bulgarian case of PIGI – Pavleta Dimova PT v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (CJEU Case C-550/11) the tax authority began an enquiry into returns submitted by a company (P) which showed a low gross profit rate. P claimed that this was because a large quantity of goods which it had purchased for resale had been stolen. The tax authority took the view that if the goods had been stolen P was not entitled to reclaim input tax on them. P appealed and the case was referred to the CJEU for a ruling on the interpretation of Article 185(2) of Directive 2006/112/EC. The CJEU held that Article 185(2) did not preclude national tax provisions ‘which require where a shortfall in...
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