European Court of Justice Issues Advocate General Opinion on Bulgarian VAT Liability for Third Parties

The European Court of Justice (ECJ) Sept. 4 issued an Advocate General opinion for Case No. C-121/24, on Bulgarian VAT liability rules for third parties. The taxpayer, a registered company engaged in road and freight transport, received taxable supplies of goods and of 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 the supplier’s unpaid VAT. Upon request for a preliminary ruling, the Advocate General opined that ...