- ECJ ruled Bulgarian VAT deregistration law incompatible with EU principles
- Case involved a Bulgarian construction company removed from VAT register for noncompliance
- Company challenged removal and sought clarification on consistency with EU law
- ECJ stated Directive 2006/112/EC does not allow automatic removal for persistent noncompliance
- National legislation must assess nature and severity of taxpayer’s conduct
- Decision confirms removal must be proportionate and case-specific
- Reinforces procedural protections for taxpayers within EU VAT framework
Source: globalvatcompliance.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.
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