Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – grad Burgas pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite v Orfey Bulgaria EOOD

In the Bulgarian case of Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – grad Burgas pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite v Orfey Bulgaria EOOD (CJEU Case C-549/11) the CJEU held that articles 63 and 65 of Directive 2006/112/EC ‘must be interpreted as meaning that in circumstances such as those of the main proceedings where a building right is established in favour of a company in order to erect a building by way of consideration for construction services of certain real property in that building and that company has undertaken to deliver on a turn-key basis to the persons who established that building right they do not preclude the VAT on those construction services from becoming chargeable as from the moment when the building right is established that is to say before those services are performed provided that ...