H Marinov v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – grad Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite

In the Bulgarian case of H Marinov v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – grad Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite (CJEU Case C-142/12) a company (M) was removed from the VAT register in 2009. The tax authority subsequently discovered that M had retained ownership of certain vehicles in respect of which it had reclaimed input tax. They issued an assessment charging output tax on the value of the vehicles. M’s controlling director appealed and the case was referred to the CJEU for a ruling on the interpretation of art 18(c) of Directive 2006/112/EC. The CJEU held that art 18(c) included ‘the cessation of the taxable economic activity as a result of the removal of the taxable person from the value added tax register’. (The CJEU also held that by virtue of art 74 of Directive 2006/112/EC the goods...