Asunto C-18/13: Sentencia del Tribunal de Justicia (Sala Séptima) de 13 de febrero de 2014 (petición de decisión prejudicial planteada por el Administrativen sad Sofia-grad — Bulgaria) — Maks Pen EOOD/Direktor na Direktsia «Obzhalvane i danachno-osiguritelna praktika» Sofia, anteriormente Direktor na Direktsia «Obzhalvane i upravlenie na izpalnenieto» Sofia (Fiscalidad — Sistema común del impuesto sobre el valor añadido — Directiva 2006/112/CE — Deducción del impuesto soportado — Prestaciones realizadas — Control — Prestador que no dispone de los medios necesarios — Concepto de fraude fiscal — Obligación de comprobar de oficio el fraude fiscal — Exigencia de prestación efectiva del servicio — Obligación de llevar una contabilidad suficientemente detallada — Procedimiento judicial — Prohibición de que el juez califique penalmente el fraude y agrave la situación del demandante)

Sectioninformación judicial
Issuing OrganizationEurofound

Lengua de procedimiento: búlgaro

Administrativen sad Sofia-grad

Demandante: Maks Pen EOOD

Demandada: Direktor na Direktsia «Obzhalvane i danachno-osiguritelna praktika» Sofia, anteriormente Direktor na Direktsia «Obzhalvane i upravlenie na izpalnenieto» Sofia

Petición de decisión prejudicial — Administrativen sad Sofia-grad — Interpretación de los artículos 63, 178, apartado 1, letra a), 226, apartado 1, número 6, así como de los artículos 242 y 273 de la Directiva 2006/112/CE del Consejo, de 28 de noviembre de 2006, relativa al sistema común del impuesto sobre el valor añadido (DO L 347, p. 1) — Concepto de «fraude fiscal» — Indicación en la factura de un suministrador que no dispone del personal, los recursos materiales y los activos que serían necesarios para prestar el servicio — Falta de pruebas contables — Elaboración de documentos falsos para justificar la realización de la prestación — Obligación de que el órgano jurisdiccional nacional constate de oficio la existencia de un fraude fiscal — Supeditación del derecho a la deducción a la realización efectiva de una prestación — Exigencia del respeto de las normas contables internacionales para responder a las necesidades de una contabilidad suficientemente...

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