Serebryannay vek EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite

In the Bulgarian case of Serebryannay vek EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite (CJEU Case C-283/12) the CJEU held that article 2(1)(c) of Directive 2006/112/EC ‘must be interpreted as meaning that a supply of services to fit out and furnish an apartment must be regarded as having been carried out for consideration if under a contract concluded with the owner of that apartment the supplier of those services first undertakes to carry out that supply of services at its own expense and secondly obtains the right to have that apartment at its disposal in order to use it for its business activities during the term of that contract without being required to pay rent whereas the owner recovers the improved apartment at the end of that contract’.