EMS-Bulgaria Transport OOD v Direktor na Direktsia Obzhalvane i upravlenie na izpalnenieto Plovdiv

in EMS-Bulgaria Transport OOD v Direktor na Direktsia Obzhalvane i upravlenie na izpalnenieto Plovdiv (Case C-284/11) the CJEU held that articles 179 and 180 of Directive 2006/112/EC ‘do not preclude a limitation period for the exercise of the right to deduct such as that at issue in the main proceedings to the extent that it does not render the exercise of that right excessively difficult or impossible in practice. It is for the national court to carry out such an assessment and it may take into account inter alia a subsequent considerable extension of the limitation period and the duration of a value added tax registration procedure which had to be completed within that same period for it to be possible to exercise that right to deduct. The principle of fiscal neutrality precludes a penalty consisting in a refusal of the right to deduct if...