Judgment_paragraph 33 · PIGI — Pavleta Dimova ET v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-550/11)

33The Court has held that the Member States, in exercising a power conferred under that directive, may choose the legislative technique which they regard as the most appropriate. Thus they may, inter alia, merely incorporate into national tax legislation the approach adopted in the Directive or an equivalent expression (see, to that effect, Case C-102/08 SALIX Grundstücks-Vermietungsgesellschaft [2009] ECR I-4629, paragraph 56).