Court of Justice of the European Union · Order

C-314/17„Geocycle Bulgaria“ EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite

Decided: 2017-11-23
ECLI: ECLI:EU:C:2017:901
CELEX: 62017CO0314
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Common system of value added tax (VAT) — Principles of fiscal neutrality and effectiveness — Reverse charge regime — Refusal to allow the recipient of an invoice to deduct input VAT — Decision of the tax authorities establishing a tax payable by the recipient of goods.

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

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