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Case C-203/10: Judgment of the Court (Third Chamber) of 3 March 2011 (reference for a preliminary ruling from the Varhoven administrativen sad (Bulgaria)) — Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna v ‘Auto Nikolovi’ OOD (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)
- CELEX number:
- 62010CA0203
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 03/03/2011
- Number of pages:
- 1
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.
ECLI identifier: ECLI:EU:C:2011:118
- CELEX number:
- 62010CJ0203
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 03/03/2011
Case C-203/10: Reference for a preliminary ruling from the Varhoven administrativen sad na Republika Balgaria (Bulgaria) lodged on 26 April 2010 — Deputy Director of the Appeals and Enforcement Management Directorate at the Central Administration of the National Revenue Agency v Auto Nikolovi OOD
- CELEX number:
- 62010CN0203
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 26/04/2010
- Number of pages:
- 2
Domain: All, CELEX number: 62010C?0203, Search language: English