European Court of Justice Issues Preliminary Ruling on Bulgarian VAT Rules

The European Court of Justice (ECJ) Feb. 29 issued a preliminary ruling for Case No. C-314/22, on Bulgarian VAT rules. The taxpayer was a Bulgarian company that provided construction and facilities. It was deregistered for VAT by Bulgaria for noncompliance. The Bulgarian National Revenue Agency denied as untimely its application for set-off for unpaid VAT invoiced. The taxpayer later filed the action. At issue was the interpretation of Article 90 of EU Directive 2006/112/EC on the common system of VAT. Upon request for a preliminary ruling, the ECJ found in part that Article 90 must be interpreted as: 1) not ...