Judgment of the Court (First Chamber), 13 June 2013

Galin Kostov v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite

Request for a preliminary ruling from the Administrativen sad Varna

Common system of value added tax — Directive 2006/112/EC — Article 9(1) — Concept of ‘taxable person’ — Natural person — Taxable supply of a service — Occasional supply — Unconnected with a registered professional activity subject to VAT — Self-employed bailiff

Case C‑62/12

Reports of Cases

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