Judgment_paragraph 36 · AES-3C Maritza East 1 EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite, Plovdiv (C-124/12)

36It would run counter to the principle of neutrality of VAT to make a taxable person bear the VAT on expenses, such as those at issue in the main proceedings, in respect of which it is established, as is apparent from the order for reference, that they have been incurred for the needs of an economic activity itself subject to VAT, on the ground that the taxable person is not the employer, for the purposes of the national legislation, of the persons working for its undertaking and for whose work those expenses have been incurred.