Решение № 2551 от 28.02.2017 г. на ВАС по адм. д. № 3256/2016 г., I о., докладчик председателят Светлозара Анчева

Keywords
EuroCases
BG EN
Constriction works
Reality of the delivery - burden of proof
Tax fraud - burden of proof
Summary
EuroCases
EN BG

The revenue authority refused to recognise the right of X to deduct VAT on invoices for construction works. It considered that those construction works were not carried out by the service provider indicated in the invoices. Therefore, there was no an actual delivery under those invoices and

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