Judgment of the Court (Second Chamber), 26 April 2012

Balkan and Sea Properties ADSITS and Provadinvest OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite

References for a preliminary ruling from the Administrativen sad Varna

VAT — Directive 2006/112/EC — Articles 73 and 80(1) — Sale of immovable property between connected companies — Value of the transaction — National legislation providing that for transactions between connected persons the taxable amount for VAT purposes is the open market value of the transaction

Joined Cases C-621/10 and C-129/11

Reports of Cases

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