29 March 2018 Bulgaria receives preliminary ruling from CJEU on addressing double taxation with VAT The Court of Justice of the European Union (CJEU) has rendered a preliminary ruling in the form of an order on case C-314/17 (Geocycle). The CJEU's decision addresses situations in which Value Added Tax (VAT) remains as a cost to a purely business to business supply chain due to the fact that the national legislation, in this case Bulgaria's national legislation, does not allow for the correction of invoices after a tax audit is completed. Document ID: 2018-0694 |