Court of Justice of the European Union · Judgment

C‑283/12Serebryannay vek EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite

Decided: 2013-09-26
ECLI: ECLI:EU:C:2013:599
CELEX: 62012CJ0283
Finality: Final, the decision cannot be appealed

The court's own keywords

VAT — Directive 2006/112/EC — Articles 2(1)(c), 26, 62 and 63 — Chargeable event — Reciprocal supplies of services — Transactions for consideration — Basis of assessment for a transaction in the event of consideration in the form of goods or services — Assignment by a natural person to a company of the right to use and to let to third parties immoveable property in exchange for that company’s services to improve and furnish the property.

Interprets

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Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

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