Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 2 November 2016 — “TTL” EOOD v Direktor na Direktsia “Obzhalvane i danachno-osiguritelna praktika” — Sofia

(Case C-553/16)

Language of the case: Bulgarian

Referring court

Varhoven administrativen sad

Parties to the main proceedings

Appellant: ‘TTL’ EOOD

Respondent: Direktor na Direktsia “Obzhalvane i danachno-osiguritelna praktika” — Sofia

Questions referred

Is a provision of national law such as Article 175(2), point 3, DOPK, which requires domestic companies which pay out income subject to withholding tax to pay interest for the period from the point at which the time limit laid down for the payment of the tax on such income expires until the day on which a non-resident company established in another Member State furnishes evidence that the requirements for the application of a double taxation convention have been fulfilled, including in cases in which, pursuant to the convention, no such tax or a lower amount thereof is to be paid, compatible with Articles 5(4) TEU and 12(b) TEU?

Are a provision of law such as Article 175(2), point 3, DOPK and a tax practice in accordance with which companies which pay out income subject to withholding tax are charged interest for the period from the point at which the time limit laid down for the payment of the tax on such income expires until the day on which a non-resident company established in another Member State furnishes evidence that the requirements for the application of a double taxation convention entered into with the Republic of Bulgaria have been fulfilled, which is charged also in cases in which, pursuant to the convention, no such tax or a lower amount thereof is to be paid, compatible with Articles 49 TFEU, 54 TFEU, 63 TFEU and 65(1) and (3) TFEU?

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