Stroy Trans EOOD v Direktor na Direktsia Obzhalvane i upravlenie na izpalnenieto – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite

In the Bulgarian case of Stroy Trans EOOD v Direktor na Direktsia Obzhalvane i upravlenie na izpalnenieto – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (CJEU Case C-642/11) the tax authority formed the opinion that a company (S) had reclaimed input tax on the basis of false invoices which did not represent any actual supply. S appealed and the case was referred to the CJEU which held that article 203 of Directive 2006/112/EC ‘must be interpreted as meaning that the value added tax entered by a person on an invoice is payable by him regardless of whether a taxable transaction actually exists’. Furthermore ‘it cannot be inferred from the mere fact that the tax authorities did not correct in a tax adjustment notice addressed to the issuer of that invoice the value added tax declared...