Judgment of the Court (Eighth Chamber), 20 June 2013

Teritorialna direktsia na Natsionalnata agentsia za prihodite — Plovdiv v Rodopi-M 91 OOD

Request for a preliminary ruling from the Administrativen sad Plovdiv

Taxation — VAT — Directive 2006/112/EC — Principles of fiscal neutrality and proportionality — Belated recording in the accounts and declaration of the cancellation of an invoice — Remedying of the omission — Payment of the tax — State budget — No harm suffered — Administrative penalty

Case C‑259/12

Reports of Cases

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