Judgment of the Court (Second Chamber), 13 March 2014

FIRIN OOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite

Request for a preliminary ruling from the Administrativen sad Veliko Tarnovo

Common system of value added tax — Deduction of input tax paid — Payments made on account — Refusal to allow the deduction — Fraud — Adjustment of the deduction in the case where the taxable transaction is not carried out — Conditions

Case C‑107/13

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)