Judgment of the Court (Second Chamber), 22 March 2012

Klub OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite

Reference for a preliminary ruling from the Administrativen sad Varna

VAT — Directive 2006/112/EC — Article 168 — Right of deduction — Origin of the right of deduction — Right of a company to deduct the input VAT paid for the acquisition of capital goods not yet brought into use for the company’s business activities

Case C-153/11

Reports of Cases

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