The European Commission, by L. Lozano Palacios and P. Mihaylova, acting as Agents,
The Bulgarian Government, by E. Petranova and M. Georgieva, acting as Agents, REQUEST for a preliminary ruling under Article 267 TFEU from the Administrativen sad Sofia-grad (Administrative Court of the City of Sofia, Bulgaria), made by decision of 12 September 2016, received at the Court on 26 September 2016, in the proceedingsĭirektor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’, Sofia,Ĭomposed of J.-C. Bonichot (Rapporteur), acting as President of the Chamber, S. Rodin and E. Regan, Judges,Īfter considering the observations submitted on behalf of:Įntertainment Bulgaria System EOOD, by S. Georgieva, acting as Agent,ĭirektor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’, Sofia, by A. Georgiev, acting as Agent, (Reference for a preliminary ruling - Taxation - Directive 2006/112/EC - Article 168(a), Article 169(a), Article 214(1)(d) and (e), and Articles 289 and 290 - Deductibility of input value added tax (VAT) due or paid - Output transactions carried out in other Member States - Tax exemption scheme in the Member State in which the right to deduct is exercised) Reference for a preliminary ruling - Taxation - Directive 2006/112/EC - Article 168(a), Article 169(a), Article 214(1)(d) and (e), and Articles 289 and 290 - Deductibility of input value added tax (VAT) due or paid - Output transactions carried out in other Member States - Tax exemption scheme in the Member State in which the right to deduct is exercised. Request for a preliminary ruling from the Administrativen sad Sofia-grad. Judgment of the Court (Sixth Chamber) of 15 November 2017.Įntertainment Bulgaria System EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia. Judgment of the Court (Sixth Chamber) of 15 November 2017.#Entertainment Bulgaria System EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia.#Request for a preliminary ruling from the Administrativen sad Sofia-grad.#Reference for a preliminary ruling - Taxation - Directive 2006/112/EC - Article 168(a), Article 169(a), Article 214(1)(d) and (e), and Articles 289 and 290 - Deductibility of input value added tax (VAT) due or paid - Output transactions carried out in other Member States - Tax exemption scheme in the Member State in which the right to deduct is exercised.#Case C-507/16.
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