On 23 October 2025 the Court of Justice of the European Union (CJEU) delivered its judgment in the case of Brose Prievidza, spol. s r.o. v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite C‑234/24. This case relates to the refusal of the Bulgarian tax authority to refund VAT under Council Directive 2008/9/EC (referred to herein as “the Refund Directive”) to Brose Prievidza, spol. s r.o. (“Brose” – a Slovakian company), which had incurred Bulgarian VAT on the purchase of equipment.
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