Решение № 1214 от 31.01.2017 г. на ВАС по адм. д. № 5222/2016 г., VIII о., докладчик съдията Аглика Адамова

Keywords
EuroCases
BG EN
Right to deduct VAT
Reality of the delivery
Burden of proof
Insufficiency of the resources
Summary
EuroCases
EN BG

The revenue authority refused to recognise the right of X to deduct VAT on invoices issued by two suppliers. The main considerations of the revenue authority were related mainly to previous deliveries, as well as to allegations of insufficient staff and material resources of the suppliers. X

... show more