Judgment_paragraph 21 · "Varna Holideis" EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-364/17)

21Accordingly, assuming that the supply of the immovable property at issue in the main proceedings was governed by rules such as those provided for by the VAT Directive, that supply took place and the VAT became chargeable before the accession of the Republic of Bulgaria to the European Union.