Judgment_paragraph 63 · MC v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-1/21)

63In that regard, and first of all, it is not apparent from the wording of Article 273 of the VAT Directive that the obligations laid down by the Member States pursuant to that provision can apply only to persons subject to VAT.