Judgment_paragraph 33 · Asparuhovo Lake Investment Company OOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-463/14)

33As a preliminary point, it should be recalled that under the VAT Directive — as under Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax (OJ 1977 L 145, p. 1) — the scope of VAT is very wide in that Article 2 of the VAT Directive, which concerns taxable transactions, refers not only to the importation of goods but also to the supply of goods or services for consideration within the territory of the country by a taxable person acting as such (judgment in Future Health Technologies, C‑86/09, EU:C:2010:334, paragraph 25).