Court of Justice 20 June 2013, Case C-259/12: Judgment of the Court (Eighth Chamber) of 20 June 2013 (request for a preliminary ruling from the Administrativen sad Plovdiv — Bulgaria) — Teritorialna direktsia na NAP — Plovdiv v Rodopi-M 91 OOD (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)

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