Skip to content

GlobalLawDBby GenieAI

Laws Search Sanctions Map Data Developers

Search the text of the law

Log in Get an API key

Laws Search Sanctions Map Data Developers

Log in Get an API key

The Global Law Database. Free to read, built for people and AI agents.

Explore

All laws
Search the text
Sanctions
Map of connections
Compare UK and EU

Developers

AI agents (MCP)
REST API
Bulk data
API keys

Coverage

United Kingdom
European Union
United States
Canada
Australia
France
Germany
Netherlands
Spain
Austria
Norway
Finland
Switzerland
Ireland

GlobalLawDB is made by GenieAI, London. It is not legal advice: check the official text before relying on it. Text comes from official publishers under their licences, listed on the Data page.

ThemeMatch my systemLightDark

European Union
EMS-Bulgaria Transport OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ Plovdiv (C-284/11)
Judgment
Consideration of the questions referred
The second question
70

EMS-Bulgaria Transport OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ Plovdiv (C-284/11)

Judgment of 12 Jul 2012law://eu/cjeu/2011/c-284-11/para_70@2026-11-11

70In view of the preponderant position which the right to deduct has in the common system of VAT, such a penalty appears disproportionate where no evasion or detriment to the budget of the State is ascertained.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Second Chamber
Case: C-284/11 · ECLI:EU:C:2012:458
Decided: 12 Jul 2012
Procedure: Preliminary reference · referred by the Varhoven administrativen sad (Bulgaria)
Applicant: EMS-Bulgaria Transport OOD
Defendant: Direktor na Direktsia Obzhalvane i upravlenie na izpalnenieto Plovdiv
Rapporteur: J.N. Cunha Rodrigues
Advocate General: P. Mengozzi
Bench: 5 judges
J.N. Cunha Rodrigues, U. Lõhmus, A. Ó Caoimh, A. Arabadjiev, C.G. Fernlund
Language: Bulgarian
Official: CURIA · EUR-Lex 62011CJ0284

Topics

Value added tax

History · 1 version

12 Jul 2012Reading

Connections

Interprets 1: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Cited by 18: Criminal proceedings against Giuseppe Astone (C-332/15); I. S.A. v Dyrektor Krajowej Informacji Skarbowej (T-689/24); 'NARE-BG' ЕООD v Direktor na direktsia 'Obzhalvane i danachno-osiguritelna praktika' Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-429/23)3 provisions; Michael Schütte v Finanzamt Brilon (C-453/22)2 provisions; MC v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-1/21); Staatssecretaris van Financiën v X (C-194/21); E v Finanzamt N and Z vFinanzamt G (C-45/20); A. v Dyrektor Krajowej Informacji Skarbowej (C-895/19); Regards Photographiques SARL v Ministre de l'Action et des Comptes publics (C-145/18); TGE Gas Engineering GmbH - Sucursal em Portugal v Autoridade Tributária e Aduaneira (C-16/17); Zabrus Siret SRL v Direcţia Generală Regională a Finanţelor Publice Iaşi - Administraţia Judeţeană a Finanţelor Publice Suceava (C-81/17)2 provisions; SC Paper Consult SRL v Direcţia Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor Publice Bistriţa Năsăud (C-101/16); ROZ-ŚWIT Zakład Produkcyjno-Handlowo-Usługowy Henryk Ciurko, Adam Pawłowski spółka jawna v Dyrektor Izby Celnej we Wrocławiu (C-418/14); Idexx Laboratories Italia Srl v Agenzia delle Entrate (C-590/13); Equoland Soc. coop. arl v Agenzia delle Dogane — Ufficio delle Dogane di Livorno (C-272/13); E.ON Global Commodities SE v Agenţia Naţională de Administrare Fiscală — Direcţia Generală de Soluţionare a Contestaţiilor and Direcţia Generală a Finanţelor Publice a Municipiului București — Serviciul de administrare a contribuabililor nerezidenţi (C-323/12)2 provisions; Corina-Hrisi Tulică v Agenţia Naţională de Administrare Fiscală — Direcţia Generală de Soluţionare a Contestaţiilor and Călin Ion Plavoşin v Direcţia Generală a Finanţelor Publice Timiş — Serviciul Soluţionare Contestaţii and Activitatea de Inspecţie Fiscală — Serviciul de Inspecţie Fiscală Timiş (C-249/12, C-250/12)2 provisions; Teritorialna direktsia na Natsionalnata agentsia za prihodite — Plovdiv v Rodopi-M 91 OOD (C-259/12)2 provisions
Cites 14: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Eon Aset Menidjmunt OOD v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-118/11); Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise (C-255/02); Ecotrade SpA v Agenzia delle Entrate - Ufficio di Genova 3 (C-95/07); Dyrektor Izby Skarbowej w Białymstoku v Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski sp. j (C-188/09); Klub OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-153/11); D.A. Rompelman and E.A. Rompelman-Van Deelen v Minister van Financiën (268/83); Nidera Handelscompagnie BV v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (C-385/09); Christiane Adam, épouse Urbing v Administration de l'enregistrement et des domaines (C-267/99); Alicja Sosnowska v Dyrektor Izby Skarbowej we Wrocławiu Ośrodek Zamiejscowy w Wałbrzychu (C-25/07); Uszodaépítő kft v APEH Központi Hivatal Hatósági Főosztály (C-392/09); Gabalfrisa SL and Others v Agencia Estatal de Administración Tributaria (AEAT) (C-110/98, C-111/98, C-112/98, C-113/98, C-114/98, C-115/98, C-116/98, C-117/98, C-118/98, C-119/98, C-120/98, C-121/98, C-122/98, C-123/98, C-124/98, C-125/98, C-126/98, C-127/98, C-128/98, C-129/98, C-130/98, C-131/98, C-132/98, C-133/98, C-134/98, C-135/98, C-136/98, C-137/98, C-138/98, C-139/98, C-140/98, C-141/98, C-142/98, C-143/98, C-144/98, C-145/98, C-146/98, C-147/98); Bogusław Juliusz Dankowski v Dyrektor Izby Skarbowej w Łodzi (C-438/09); Albert Collée v Finanzamt Limburg an der Lahn (C-146/05)