The decision in Balgarska natsionalna televizia v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ – Sofia pri Tsentralno upravlenie na NAP C‑21/20 was published on 16 September 2021. This case concerned the interpretation of Articles 2(1)(c), 132(1)(q) and 168 of the EU VAT Directive in the context of a dispute over the scope of input VAT recovery between the Bulgarian tax authority and Bulgarian National Television (BNT).
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