Judgment_paragraph 56 · Eon Aset Menidjmunt OOD v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-118/11)

56Lastly, should the taxable person choose to allocate the goods to the business assets of his undertaking only to the extent to which they are actually used for the business, the part of the goods excluded from those business assets is not part of the assets of the undertaking and, consequently, does not fall within the scope of the VAT system (see, to that effect, Armbrecht, paragraph 28).