- CJEU judgment on Bulgarian referral regarding VAT registration for small businesses
- Legafact, a business consultancy, issued invoices before applying for VAT registration
- Tax authorities considered Legafact liable for tax on supplies made before registration
- Administrative Court found tax adjustment notice issued unlawfully and penalty disproportionate
- Referring Court questions if national legislation on VAT exemption for small businesses is in line with VAT Directive
Source: ey.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
