C-203/10Document languageNederlands Download original PDF

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C-203/10

Source: Court of Justice of the European Union
ECLI:EU:C:2011:118
CELEX 62010CJ0203Official source consulted on 25 July 2026.

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Case details

Case name: Auto Nikolovi
Publication date: 03-03-2011
ECLI: ECLI:EU:C:2011:118
Court: Court of Justice
Document type: Decision
Parties: Direktsia "Obzhalvane i upravlenie na izpalnenieto"- Varna tegen Auto Nikolovi OOD.
Article: Directive 2006/112/EC

Official subject

Richtlijn 2006/112/EG - Belasting over toegevoegde waarde - Gebruikte onderdelen voor motorvoertuigen - Invoer in Unie door belastingplichtige wederverkoper - Winstmargeregeling of normale btw-regeling - Ontstaan van recht op aftrek - Rechtstreekse werking

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