Request for a preliminary ruling from the Administrativen sad – Veliko Tarnovo (Bulgaria) lodged on 1 March 2024 – ‘Cityland’ EOOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Veliko Tarnovo
(Case C-164/24, Cityland)
Language of the case: Bulgarian
Referring court
Administrativen sad – Veliko Tarnovo
Parties to the main proceedings
Applicant in the administrative proceedings: ‘Cityland’ EOOD
Defendant: Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Veliko Tarnovo
Questions referred
Are Article 106(2)(2)(b) and Article 176(3) of the Zakon za danak varhu dobavenata stoynost (Law on value added tax) contrary to Article 213(1) of Council Directive 2006/112 1 of 28 November 2006 on the common system of value added tax?
If the first question is answered in the affirmative, does Article 213(1) of Council Directive 2006/112 of 28 November 2006 on the common system of value added tax have direct effect?
If the first question is answered in the negative, do Article 213(1) and Article 273 of Council Directive 2006/112 of 28 November 2006 on the common system of value added tax, as well as the principles of legal certainty and proportionality, permit exclusion from the VAT system in the event of formal infringements of the law, without account being taken of the time of commission of the offence, the type of offence, the other conduct of the person and the existence of other subjective circumstances, such as commercial litigation for failure to pay the tax due on time?
If the first question is answered in the negative, do Article 213(1) and Article 273 of Council Directive 2006/112 of 28 November 2006 on the common system of value added tax and the principle of proportionality permit exclusion from the VAT system at the same time as the imposition of interest for failure to pay declared tax on time, without the revenue authority being required to analyse the type and nature of the company’s activity, its conduct as a taxable person and the severity of each of the proposed measures?
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1 OJ 2006 L 347, р. 1.