In Asparuhovo Lake Investment Company OOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Varna (C-463/14) (3 September 2015) the CJEU found that services provided by consultants were subject to VAT even though the documentation was silent as to the type and duration of the services.
ALIC was a Bulgarian company involved in agriculture related activities. It had entered into consulting contracts with various companies which provided it with advice in corporate finance commercial development law and information security. The contracts provided that the consultants would be available for meetings document drafting etc. and that they would not enter into similar arrangements with other clients. ALIC paid a fixed weekly fee.
The Bulgarian tax authorities took the view that no proof had been provided as to the type quantity and nature of the services actually provided since there was no evidence of...
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