Asparuhovo Lake Investment Company v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite: ECJ 3 Sep 2015

ECJ (Judgment) Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Articles 24(1), 25(b), 62(2), 63 and 64(1) – Meaning of ‘supply of services’ – Subscription contract for the supply of consulting services – Chargeable event – Need for proof of the actual supply of services – Chargeability of the tax

C-463/14, [2015] EUECJ C-463/14, ECLI:EU:C:2015:542
Bailii
Directive 2006/112/EC

European, VAT

Updated: 03 January 2022; Ref: scu.551986