Director of the ‘Appeals and Tax and Social Insurance Practice’ Directorate of Sofia v. Iberdrola Inmobiliaria Real Estate Investments, C-132/16 (European Court of Justice (First Chamber))

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Summary Under

a developer was entitled to VAT credits for reconstructing a sewage plant for free, as this advanced its own project

The Municipality of Tsarevo (Bulgaria), acting as a developer, obtained a building permit in order to reconstruct a waste-water pumping station...

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Summary Under

direct link between input acquired to make free supply to a municipality and the developer's project

A developer (Iberdrola) contracted with a Bulgarian municipality to reconstruct, for free, a waste-water pumping station serving a holiday village...

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