Judgment of the Court (Eighth Chamber), 8 May 2013

Hristomir Marinov v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — grad Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite

Request for a preliminary ruling from the Administrativen sad Varna

Value added tax — Directive 2006/112/EC — Articles 18(c), 74 and 80 — Cessation of the taxable economic activity — Removal of the taxable person from the VAT register by the tax authorities — Retention of goods on which the VAT became deductible — Taxable amount — Open market value or purchase value — Determination at the time of the transaction — Direct effect of Article 74

Case C‑142/12

Reports of Cases

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