Judgment of the Court (Second Chamber), 12 July 2012

EMS-Bulgaria Transport OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ Plovdiv

Reference for a preliminary ruling from the Varhoven administrativen sad

VAT — Directive 2006/112/ EC — Right to deduct — Limitation period for the exercise of the right to deduct VAT — Principle of effectiveness — Refusal of the right to deduct VAT — Principle of fiscal neutrality

Case C‑284/11

Reports of Cases

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