Judgment of the Court (Eighth Chamber), 20 June 2013.

Teritorialna direktsia na Natsionalnata agentsia za prihodite — Plovdiv v Rodopi-M 91 OOD.#Request for a preliminary ruling from the Administrativen sad Plovdiv.#Taxation — VAT — Directive 2006/112/EC — Principles of fiscal neutrality and proportionality — Belated recording in the accounts and declaration of the cancellation of an invoice — Remedying of the omission — Payment of the tax — State budget — No harm suffered — Administrative penalty.#Case C‑259/12.
Judgment of the Court (Eighth Chamber), 20 June 2013