Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) in the case Geocycle Bulgaria.

Is there a breach of the principles of fiscal neutrality and effectiveness of the common system of value added tax under the provisions of Council Directive 2006/112/EC if, in a case such as that in the main proceedings, VAT is levied twice on the same supply, once under the general rules, by the supplier showing the tax in the sales invoice, and a second time, by the customer being charged by means of a tax adjustment notice according to the reverse charge mechanism, and if in practice the right to deduct input VAT is refused and national law makes no provision for the VAT shown in the supplier's invoice to be rectified following the conclusion of the tax audit procedure? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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