Court of Justice of the European Union · EU
Judgment of the Court (Eighth Chamber), 19 December 2012.#Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — grad Burgas pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite v Orfey Balgaria EOOD.#Reference for a preliminary ruling from the Varhoven administrativen sad.#VAT — Directive 2006/112/EC — Articles 63, 65, 73 and 80 — Establishment by natural persons of a building right in favour of a company in exchange for construction services by that company for those persons — Barter contract — VAT on construction services — Chargeable event — When chargeable — Payment on account of the entire consideration — Payment on account — Basis of assessment for a transaction in the event of consideration in the form of goods or services — Direct effect.#Case C‑549/11.
- Identifier
- CELEX 62011CJ0549
- Status
- decided
- Decided
- 19 December 2012
- Official source
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62011CJ0549
- Source provider
- eurlex
- Retrieved
- 2026-08-27T15:29:55.534Z
Identifier
- CELEX: 62011CJ0549
Direct relationships
No labelled cross-repository relations yet.