Bulgaria: Scope of supply of services under VAT Directive (CJEU referral)
The Administrative Court of Veliko Tarnovo referred a preliminary question to the CJEU
The Administrative Court of Veliko Tarnovo on August 6, 2024, referred a preliminary question to the Court of Justice of the European Union (CJEU) regarding whether the concepts of "supply of services" and "supply of services free of charge" under the Value Added Tax (VAT) Directive (2006/112) apply to unauthorized actions by a VAT-registered individual aimed at recovering a debt for a third party while satisfying their own legal claim.
The case is: Svilosa AD v. Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika – Veliko Tarnovo (C-535/24)