In the Bulgarian case of Evita-K EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Case C-78/12) a company reclaimed input tax on the purchase of calves which were intended to be slaughtered. The tax authority rejected the claim on the basis that the company had failed to comply with certain veterinary formalities. The company appealed and the case was referred to the CJEU which held that article 242 of Directive 2006/112/EC ‘must be interpreted as meaning that it does not require taxable persons who are not agricultural producers to show in their accounts the subject matter of the supplies of goods which they make when animals are concerned and to prove that those animals were subject to control in accordance with IAS 41 Agriculture’.
Why it matters: The...
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