European Union Gazettes ECJ Preliminary Ruling on Bulgarian VAT Liability for Third Parties

The European Union Official Gazette Feb. 9 published the European Court of Justice (ECJ) preliminary ruling for Case No. C-121/24, on Bulgarian VAT liability for third parties. The taxpayer, a registered company engaged in road and freight transport, received taxable supplies of goods and services. Following an audit, the tax authorities found that, for the specified tax periods, the relevant supplier declared but didn’t pay the VAT chargeable on the supplies provided, resulting in the supplier’s deletion from the commercial register and the taxpayer being assessed for the supplier’s unpaid VAT. Upon request for a preliminary ruling, the ECJ found ...