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Document 62014CN0403
Case C-403/14: Request for a preliminary ruling from the Administrativen sad — Varna (Bulgaria) lodged on 25 August 2014 — ‘Vekos trade’ AD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’, Varna, pri Tsentralno Upravlenie na Natsionalnata agentsia za prihodite
Case C-403/14: Request for a preliminary ruling from the Administrativen sad — Varna (Bulgaria) lodged on 25 August 2014 — ‘Vekos trade’ AD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’, Varna, pri Tsentralno Upravlenie na Natsionalnata agentsia za prihodite
Case C-403/14: Request for a preliminary ruling from the Administrativen sad — Varna (Bulgaria) lodged on 25 August 2014 — ‘Vekos trade’ AD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’, Varna, pri Tsentralno Upravlenie na Natsionalnata agentsia za prihodite
OJ C 395, 10.11.2014, p. 24–25
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
10.11.2014 |
EN |
Official Journal of the European Union |
C 395/24 |
Request for a preliminary ruling from the Administrativen sad — Varna (Bulgaria) lodged on 25 August 2014 — ‘Vekos trade’ AD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’, Varna, pri Tsentralno Upravlenie na Natsionalnata agentsia za prihodite
(Case C-403/14)
(2014/C 395/30)
Language of the case: Bulgarian
Referring court
Administrativen sad — Varna
Parties to the main proceedings
Applicant:‘Vekos trade’ AD
Defendant: Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’, Varna, pri Tsentralno Upravlenie na Natsionalnata agentsia za prihodite
Questions referred
1. |
Are the principles of fiscal neutrality, proportionality and protection of legitimate expectations violated by administrative practice and case-law according to which it is for the vendor — the consignor under the transport contract — to determine the authenticity of the acquirer’s signature and to establish whether it comes from a person representing the company (the acquirer), one of its employees in a corresponding position or an authorised person? |
2. |
In a case such as the present does Article 138(1) of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax have direct effect, and can the national court directly apply the provision? |