Varna Holideis EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’: ECJ 27 Jun 2018

(Vat – Immovable Property Effected Prior To The Accession of The Republic of Bulgaria – Judgment) Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Supply of immovable property effected prior to the accession of the Republic of Bulgaria to the European Union – Nullity of the contract of sale coming to light after the accession – Obligation to adjust the initial deduction – Interpretation – Jurisdiction of the Court

Citations:

C-364/17, [2018] EUECJ C-364/17, ECLI:EU:C:2018:500

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 24 April 2022; Ref: scu.619032