Direktsia "Obzhalvane i upravlenie na izpalnenieto"- Varna v Auto Nikolovi OOD (C-203/10)

Judgment of 3 Mar 2011

law://eu/cjeu/2010/c-203-10/para_47@2026-11-13

47As is apparent from recital 51 in the preamble to Directive 2006/112, the objective of the margin scheme is to avoid double taxation and distortions of competition between taxable persons in the area of second-hand goods (see, to that effect, Case C-320/02 Stenholmen [2004] ECR I-3509, paragraph 25; and Jyske Finans, paragraphs 37 and 41).

Direktsia "Obzhalvane i upravlenie na izpalnenieto"- Varna v Auto Nikolovi OOD (C-203/10)

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