Judgment_paragraph 66 · „CHEZ Elektro Bulgaria“ AD v Yordan Kotsev and „FrontEx International“ EAD v Emil Yanakiev (C-427/16, C-428/16)

66In that regard, it must be borne in mind that, by virtue of the Court’s case-law, the principle of fiscal neutrality inherent in the common system of VAT precludes the taxation of a taxable person’s business activities leading to double taxation (see, to that effect, judgments of 23 April 2009, Puffer, C‑460/07, EU:C:2009:254, paragraph 46, and of 22 March 2012, Klub, C‑153/11, EU:C:2012:163, paragraph 42).