Court of Justice of the European Union · Order
C‑572/11Menidzherski biznes reshenia OOD v Direktor na Direktsia Obzhalvane i upravlenie na izpalnenieto V. Tarnovo
- Decided
- 2013-07-04
- ECLI
- ECLI:EU:C:2013:456
- CELEX
- 62011CO0572
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Directive 2006/112/EC — VAT — Right to deduct — Refusal — Tax mentioned on an invoice — Actual performance of a taxable transaction — None — Evidence — Principles of fiscal neutrality and the protection of legitimate expectations.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act