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.

Case C-203/10.

European Court Reports 2011 Page I-01083

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