'NARE-BG' ЕООD v Direktor na direktsia 'Obzhalvane i danachno-osiguritelna praktika' Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-429/23)

Judgment of 12 Sept 2024

law://eu/cjeu/2023/c-429-23/para_46@2026-11-13

46The rules governing deduction are intended to relieve the taxable person entirely of the burden of the VAT due or paid in the course of all its economic activities. The common system of VAT therefore ensures neutrality of taxation of all economic activities, whatever their purpose or results, provided that those activities are themselves, in principle, subject to VAT (judgment of 6 October 2022, Vittamed technologijos, C‑293/21, EU:C:2022:763, paragraph 39 and the case-law cited).

'NARE-BG' ЕООD v Direktor na direktsia 'Obzhalvane i danachno-osiguritelna praktika' Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-429/23)

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