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)

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?

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¹ OJ 2006 L 347, p. 1.