TETS Haskovo AD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
In the Bulgarian case of TETS Haskovo AD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (CJEU Case C-234/11) a company (T) demolished some buildings on which it had previously reclaimed input tax. The tax authority issued an assessment adjusting T’s previous claim to input tax. T appealed and the case was referred to the CJEU for a ruling on the interpretation of Directive 2006/112/EC. The CJEU delivered judgment in favour of T holding that Article 185(1) ‘must be interpreted as meaning that the destruction such as that at issue in the main proceedings of several buildings intended for energy production and their replacement by more modern buildings which fulfil the same purpose as the demolished buildings does not constitute a change after the VAT return was made in the factors...
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Home >Articles > TETS Haskovo AD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
TETS Haskovo AD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
In the Bulgarian case of TETS Haskovo AD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (CJEU Case C-234/11) a company (T) demolished some buildings on which it had previously reclaimed input tax. The tax authority issued an assessment adjusting T’s previous claim to input tax. T appealed and the case was referred to the CJEU for a ruling on the interpretation of Directive 2006/112/EC. The CJEU delivered judgment in favour of T holding that Article 185(1) ‘must be interpreted as meaning that the destruction such as that at issue in the main proceedings of several buildings intended for energy production and their replacement by more modern buildings which fulfil the same purpose as the demolished buildings does not constitute a change after the VAT return was made in the factors...
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