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(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)
REFERENCE for a preliminary ruling under Article 267 TFEU from the Varhoven administrativen sad (Bulgaria), made by decision of 25 May 2011, received at the Court on 8 June 2011, in the proceedings
composed of J.N. Cunha Rodrigues (Rapporteur), President of the Chamber, U. Lõhmus, A. Ó Caoimh, A. Arabadjiev and C.G. Fernlund, Judges,
having regard to the written procedure and further to the hearing on 21 March 2012,
- the Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ Plovdiv, by E. Raycheva and G. Arnaudov, acting as Agents,
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