Judgment of the Court (Eighth Chamber), 26 September 2013

Serebryannay vek EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite

Request for a preliminary ruling from the Administrativen sad Varna

VAT — Directive 2006/112/EC — Articles 2(1)(c), 26, 62 and 63 — Chargeable event — Reciprocal supplies of services — Transactions for consideration — Basis of assessment for a transaction in the event of consideration in the form of goods or services — Assignment by a natural person to a company of the right to use and to let to third parties immoveable property in exchange for that company’s services to improve and furnish the property

Case C‑283/12

Reports of Cases

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