Asunto C-463/14: Sentencia del Tribunal de Justicia (Sala Tercera) de 3 de septiembre de 2015 (petición de decisión prejudicial planteada por el Administrativen sad — Varna — Bulgaria) — Asparuhovo Lake Investment Company OOD/Direktor na Direktsia «Obzhalvane i danachno-osiguritelna praktika» Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite [Procedimiento prejudicial — Sistema común del impuesto sobre el valor añadido — Directiva 2006/112/CE — Artículos 24, apartado 1, 25, letra b), 62, apartado 2, 63 y 64, apartado 1 — Concepto de «prestación de servicios» — Contrato de abono a servicios de asesoramiento — Devengo del impuesto — Necesidad de demostrar la prestación efectiva de los servicios — Exigibilidad del impuesto]
| Section | información judicial |
| Issuing Organization | Tribunal de Justicia |
26.10.2015 ES Diario Oficial de la Unión Europea C 354/11
Lengua de procedimiento: búlgaro
Administrativen sad — Varna
Demandante: Asparuhovo Lake Investment Company OOD
Demandada: Direktor na Direktsia «Obzhalvane i danachno-osiguritelna praktika» Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
1) El artículo 24, apartado 1, de la Directiva 2006/112/CE del Consejo, de 28 de noviembre de 2006, relativa al sistema común del impuesto sobre el valor añadido, debe...
To continue reading
Request your trialSubscribers can access the reported version of this case.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Trusted Globally
Our platform serves over 2 million legal professionals worldwide, including eight of the top ten global law firms. Leading corporations, government organisations, and law schools rely on vLex for their legal research needs.
-
Comprehensive Global Legal Content
Access an extensive collection of legal documents spanning more than 200 jurisdictions. Our content covers everything from case law and legislation to regulations and commentary, continuously updated by our global team of legal experts.
-
AI-Powered Research with Vincent AI
Uses cutting-edge AI to streamline legal research, analyze case law, and review documents, helping you extract key insights and work more efficiently, so you can focus on what matters most.
-
Enhanced Efficiency
Work across borders with instant translations in 14 languages. Track citations with advanced technology, analyse documents efficiently, and customise your research workflow to match your practice needs
-
Accurate Citation with Cert
Cert combines advanced technology and expert editorial review to track case history, analyze treatments, and assess a case's precedential strength. Gain comprehensive insight to streamline your legal research and ensure you stay ahead with reliable case law analysis.
-
Find What You Need, Quickly
Vincent AI transforms legal research by understanding your questions in natural language and delivering precise answers with verified citations. Handle complex research tasks across multiple jurisdictions and automate routine legal work with confidence.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a list of all the cited cases and legislation of a document.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Trusted Globally
Our platform serves over 2 million legal professionals worldwide, including eight of the top ten global law firms. Leading corporations, government organisations, and law schools rely on vLex for their legal research needs.
-
Comprehensive Global Legal Content
Access an extensive collection of legal documents spanning more than 200 jurisdictions. Our content covers everything from case law and legislation to regulations and commentary, continuously updated by our global team of legal experts.
-
AI-Powered Research with Vincent AI
Uses cutting-edge AI to streamline legal research, analyze case law, and review documents, helping you extract key insights and work more efficiently, so you can focus on what matters most.
-
Enhanced Efficiency
Work across borders with instant translations in 14 languages. Track citations with advanced technology, analyse documents efficiently, and customise your research workflow to match your practice needs
-
Accurate Citation with Cert
Cert combines advanced technology and expert editorial review to track case history, analyze treatments, and assess a case's precedential strength. Gain comprehensive insight to streamline your legal research and ensure you stay ahead with reliable case law analysis.
-
Find What You Need, Quickly
Vincent AI transforms legal research by understanding your questions in natural language and delivering precise answers with verified citations. Handle complex research tasks across multiple jurisdictions and automate routine legal work with confidence.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a list of all the documents that have cited the case.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Trusted Globally
Our platform serves over 2 million legal professionals worldwide, including eight of the top ten global law firms. Leading corporations, government organisations, and law schools rely on vLex for their legal research needs.
-
Comprehensive Global Legal Content
Access an extensive collection of legal documents spanning more than 200 jurisdictions. Our content covers everything from case law and legislation to regulations and commentary, continuously updated by our global team of legal experts.
-
AI-Powered Research with Vincent AI
Uses cutting-edge AI to streamline legal research, analyze case law, and review documents, helping you extract key insights and work more efficiently, so you can focus on what matters most.
-
Enhanced Efficiency
Work across borders with instant translations in 14 languages. Track citations with advanced technology, analyse documents efficiently, and customise your research workflow to match your practice needs
-
Accurate Citation with Cert
Cert combines advanced technology and expert editorial review to track case history, analyze treatments, and assess a case's precedential strength. Gain comprehensive insight to streamline your legal research and ensure you stay ahead with reliable case law analysis.
-
Find What You Need, Quickly
Vincent AI transforms legal research by understanding your questions in natural language and delivering precise answers with verified citations. Handle complex research tasks across multiple jurisdictions and automate routine legal work with confidence.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see the revised versions of legislation with amendments.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Trusted Globally
Our platform serves over 2 million legal professionals worldwide, including eight of the top ten global law firms. Leading corporations, government organisations, and law schools rely on vLex for their legal research needs.
-
Comprehensive Global Legal Content
Access an extensive collection of legal documents spanning more than 200 jurisdictions. Our content covers everything from case law and legislation to regulations and commentary, continuously updated by our global team of legal experts.
-
AI-Powered Research with Vincent AI
Uses cutting-edge AI to streamline legal research, analyze case law, and review documents, helping you extract key insights and work more efficiently, so you can focus on what matters most.
-
Enhanced Efficiency
Work across borders with instant translations in 14 languages. Track citations with advanced technology, analyse documents efficiently, and customise your research workflow to match your practice needs
-
Accurate Citation with Cert
Cert combines advanced technology and expert editorial review to track case history, analyze treatments, and assess a case's precedential strength. Gain comprehensive insight to streamline your legal research and ensure you stay ahead with reliable case law analysis.
-
Find What You Need, Quickly
Vincent AI transforms legal research by understanding your questions in natural language and delivering precise answers with verified citations. Handle complex research tasks across multiple jurisdictions and automate routine legal work with confidence.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see any amendments made to the case.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Trusted Globally
Our platform serves over 2 million legal professionals worldwide, including eight of the top ten global law firms. Leading corporations, government organisations, and law schools rely on vLex for their legal research needs.
-
Comprehensive Global Legal Content
Access an extensive collection of legal documents spanning more than 200 jurisdictions. Our content covers everything from case law and legislation to regulations and commentary, continuously updated by our global team of legal experts.
-
AI-Powered Research with Vincent AI
Uses cutting-edge AI to streamline legal research, analyze case law, and review documents, helping you extract key insights and work more efficiently, so you can focus on what matters most.
-
Enhanced Efficiency
Work across borders with instant translations in 14 languages. Track citations with advanced technology, analyse documents efficiently, and customise your research workflow to match your practice needs
-
Accurate Citation with Cert
Cert combines advanced technology and expert editorial review to track case history, analyze treatments, and assess a case's precedential strength. Gain comprehensive insight to streamline your legal research and ensure you stay ahead with reliable case law analysis.
-
Find What You Need, Quickly
Vincent AI transforms legal research by understanding your questions in natural language and delivering precise answers with verified citations. Handle complex research tasks across multiple jurisdictions and automate routine legal work with confidence.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a visualisation of a case and its relationships to other cases. An alternative to lists of cases, the Precedent Map makes it easier to establish which ones may be of most relevance to your research and prioritise further reading. You also get a useful overview of how the case was received.
Why Sign-up to vLex?
-
Trusted Globally
Our platform serves over 2 million legal professionals worldwide, including eight of the top ten global law firms. Leading corporations, government organisations, and law schools rely on vLex for their legal research needs.
-
Comprehensive Global Legal Content
Access an extensive collection of legal documents spanning more than 200 jurisdictions. Our content covers everything from case law and legislation to regulations and commentary, continuously updated by our global team of legal experts.
-
AI-Powered Research with Vincent AI
Uses cutting-edge AI to streamline legal research, analyze case law, and review documents, helping you extract key insights and work more efficiently, so you can focus on what matters most.
-
Enhanced Efficiency
Work across borders with instant translations in 14 languages. Track citations with advanced technology, analyse documents efficiently, and customise your research workflow to match your practice needs
-
Accurate Citation with Cert
Cert combines advanced technology and expert editorial review to track case history, analyze treatments, and assess a case's precedential strength. Gain comprehensive insight to streamline your legal research and ensure you stay ahead with reliable case law analysis.
-
Find What You Need, Quickly
Vincent AI transforms legal research by understanding your questions in natural language and delivering precise answers with verified citations. Handle complex research tasks across multiple jurisdictions and automate routine legal work with confidence.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see the list of results connected to your document through the topics and citations Vincent found.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Trusted Globally
Our platform serves over 2 million legal professionals worldwide, including eight of the top ten global law firms. Leading corporations, government organisations, and law schools rely on vLex for their legal research needs.
-
Comprehensive Global Legal Content
Access an extensive collection of legal documents spanning more than 200 jurisdictions. Our content covers everything from case law and legislation to regulations and commentary, continuously updated by our global team of legal experts.
-
AI-Powered Research with Vincent AI
Uses cutting-edge AI to streamline legal research, analyze case law, and review documents, helping you extract key insights and work more efficiently, so you can focus on what matters most.
-
Enhanced Efficiency
Work across borders with instant translations in 14 languages. Track citations with advanced technology, analyse documents efficiently, and customise your research workflow to match your practice needs
-
Accurate Citation with Cert
Cert combines advanced technology and expert editorial review to track case history, analyze treatments, and assess a case's precedential strength. Gain comprehensive insight to streamline your legal research and ensure you stay ahead with reliable case law analysis.
-
Find What You Need, Quickly
Vincent AI transforms legal research by understanding your questions in natural language and delivering precise answers with verified citations. Handle complex research tasks across multiple jurisdictions and automate routine legal work with confidence.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.