Judgment of the Court (Third Chamber) of 3 March 2011.
Direktsia "Obzhalvane i upravlenie na izpalnenieto"- Varna v Auto Nikolovi OOD.
Reference for a preliminary ruling: Varhoven administrativen sad - Bulgaria.
Directive 2006/112/EC - Value-added tax - Second-hand parts for motor vehicles - Importation into the European Union by a taxable dealer - Margin scheme or normal VAT scheme - Origin of the right of deduction - Direct effect.
European Court Reports 2011 Page I-01083