30.4.2011

Official Journal of the European Union

C 130/7

(Case C-203/10) (<span class="super">1</span>)

(Directive 2006/112/EC - Value-added tax - Second-hand parts for motor vehicles - Importation into the European Union by a taxable dealer - Margin scheme or normal VAT scheme - Origin of the right of deduction - Direct effect)

2011/C 130/13

Language of the case: Bulgarian

Referring court

Parties to the main proceedings

Applicant: Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna

Defendant: ‘Auto Nikolovi’ OOD

Re:

Reference for a preliminary ruling — Varhoven administrativen sad na Republika Balgaria — Interpretation of Articles 311(1)(1) and 314, and Article 320(1), first subparagraph, and Article 320(2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Margin scheme implemented by a taxable dealer, when he imports second-hand goods into the Community — Concept of ‘second-hand goods’ and relevance, for that concept, of the possibility of actually identifying the goods in question — Moment at which the right to deduct VAT as input tax arises in favour of the taxable dealer — Direct effect of Article 314 of the Directive.

Operative part of the judgment

1.Article 314 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the margin scheme is not applicable to supplies of goods such as spare parts for motor vehicles, which the taxable dealer himself imported into the European Union under the normal value-added tax scheme.

2.The first subparagraph of Article 320(1) and Article 320(2) of Directive 2006/112 must be interpreted as meaning that they preclude a national provision which provides for the deferral, until the subsequent supply under the normal value added tax scheme, of the right of the taxable dealer to deduct value added tax paid on importation of goods other than works of art, collectors’ items or antiques.

3.Article 314, the first subparagraph of Article 320(1) and Article 320(2) of Directive 2006/112 have direct effect which authorises an individual to rely on them before a national court for the purposes of having national legislation which is incompatible with those provisions disapplied.

(<span class="super">1</span>) OJ C 195, 17.7.2010.