In the Bulgarian case of G Kostov v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (CJEU Case C-62/12) the CJEU held that art 9(1) of Directive 2006/112/EC ‘is to be interpreted as meaning that a natural person who is already a taxable person for value added tax purposes in respect of his activities as a self-employed bailiff must be regarded as a ‘taxable person’ in respect of any other economic activity carried out occasionally provided that that activity constitutes an activity within the meaning of the second subparagraph of art 9(1)’.
Why it matters: Article 9(1) of Directive 2006/112/EC defines a ‘taxable person’. The CJEU held that a self-employed bailiff who was a ‘taxable person’ for VAT was also required to account for VAT in respect of...
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Home >Articles > G Kostov v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
G Kostov v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
In the Bulgarian case of G Kostov v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (CJEU Case C-62/12) the CJEU held that art 9(1) of Directive 2006/112/EC ‘is to be interpreted as meaning that a natural person who is already a taxable person for value added tax purposes in respect of his activities as a self-employed bailiff must be regarded as a ‘taxable person’ in respect of any other economic activity carried out occasionally provided that that activity constitutes an activity within the meaning of the second subparagraph of art 9(1)’.
Why it matters: Article 9(1) of Directive 2006/112/EC defines a ‘taxable person’. The CJEU held that a self-employed bailiff who was a ‘taxable person’ for VAT was also required to account for VAT in respect of...
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