Judgment_paragraph 55 · LVK — 56 EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-643/11)

55The general principle of equal treatment, of which the principle of fiscal neutrality is the reflection in matters relating to VAT (see Case C-309/06 Marks & Spencer [2008] ECR I-2283, paragraph 49; Case C-174/08 NCC Construction Danmark [2009] ECR I-10567, paragraphs 41 and 44; and Joined Cases C-259/10 and C-260/10 The Rank Group [2011] I-10947, paragraph 61), requires similar situations not to be treated differently unless differentiation is objectively justified (see Marks & Spencer, paragraph 51; NCC Construction Danmark, paragraph 44; and Case C-285/10 Campsa Estaciones de Servicio [2011] ECR I-5059, paragraph 29).