Request for a preliminary ruling from the Administrativen sad – Veliko Tarnovo (Bulgaria) lodged on 14 February 2024 – ‘Vaniz’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Veliko Tarnovo

(Case C-121/24, Vaniz)

Language of the case: Bulgarian

Referring court

Administrativen sad Veliko Tarnovo

Parties to the main proceedings

Applicant: ‘Vaniz’ EOOD

Defendant: Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Veliko Tarnovo

Questions referred

Do recital 44 and Article 205 of Council Directive 2006/112/EC ¹ of 28 November 2006 on the common system of value added tax and, accordingly, the principles of transparency and proportionality of liability permit the initiation, after the principal debtor has ceased to exist as a legal person, of a procedure intended to establish a person’s joint and several liability to pay VAT and the extent of such joint and several liability?

Do they, following the deletion of the debtor [from the commercial register] without a legal successor assuming that debtor’s rights and obligations, allow the existence of a registered claim against that debtor, for which a third party is liable a posteriori?

Is the administrative practice of the national tax authorities as described above consistent with the principle of legal certainty?

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¹ OJ 2006 L 347, p. 1.