Request for a preliminary ruling from the Administrativen sad Sofia-grad in the case WIND INNOVATION 1.

Is the second paragraph of Article 176 of Directive 2006/112/ЕC to be interpreted as precluding an amendment to the ZDDS (Law on VAT) as at 1 January 2007, which provides for the compulsory removal of a person from the VAT register, and the loss of the court-appointed liquidator's right to decide that the legal person whose dissolution has been ordered by a court decision is to continue to be registered under the ZDDS until its deletion from the companies register, and which instead makes dissolution of a commercially active legal person, by reason of liquidation or otherwise, a ground for compulsory removal from the VAT register? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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