Court of Justice of the European Union · Judgment

C-535/24„Svilosa“ AD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Veliko Tarnovo

Decided: 2025-10-02
ECLI: ECLI:EU:C:2025:744
CELEX: 62024CJ0535
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Article 24(1) – Supply of services – Article 26(1)(b) – Supply of services free of charge that are to be treated as a supply of services for consideration – Debt recovery – Debt recovery in favour of a third party.

Interprets

EUR-Lex The Court

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

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