C-284/11Document languageNederlands Download original PDF

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C-284/11

Source: Court of Justice of the European Union
ECLI:EU:C:2012:458
CELEX 62011CJ0284Official source consulted on 25 July 2026.

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Case details

Case name: EMS-Bulgaria Transport
Publication date: 12-07-2012
ECLI: ECLI:EU:C:2012:458
Court: Court of Justice
Document type: Decision
Parties: EMS-Bulgaria Transport OOD tegen Direktor na Direktsia „Obzhalvane i upravlenie na izpalnenieto” Plovdiv
Article: Directive 2006/112/EC

Official subject

Btw – Richtlijn 2006/112/EG – Recht op aftrek – Vervaltermijn voor uitoefening van recht op btw-aftrek – Doeltreffendheidsbeginsel – Weigering van recht op btw-aftrek – Beginsel van fiscale neutraliteit

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