Legafact. EU law does not preclude Bulgarian conditions in special scheme for small enterprises. Court of Justice

Judgment of the Court of Justice in the case Legafact. Council Directive 2006/112/EC must be interpreted as not precluding national legislation, adopted by a Member State pursuant to Article 287 of that directive which makes entitlement to the VAT exemption provided for in that directive, for small enterprises subject to the condition that the taxable person whose annual turnover or turnover measured during a period of two consecutive months exceeds the amount specified for that Member State in that provision must lodge an application for VAT registration within a prescribed period.