Judgment of the Court (Second Chamber) of 16 February 2012.

Eon Aset Menidjmunt OOD v Direktor na Direktsia "Obzhalvane I upravlenie na izpalnenieto" - Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.

Reference for a preliminary ruling: Administrativen sad Varna - Bulgaria.

VAT - Directive 2006/112/EC - Articles 168 and 176 - Right of deduction - Condition relating to use of goods and services for the purposes of taxed transactions - Origin of the right to deduct - Motor vehicle leasing contract - Financial leasing contract - Vehicle used by employer to transport free of charge an employee between his home and his workplace.

Case C-118/11.

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)