Judgment_paragraph 41 · AES-3C Maritza East 1 EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite, Plovdiv (C-124/12)

41In order to answer that question, it must first be noted that the interpretation of the national legislation in order to determine its content at the date of accession of a new Member State to the European Union and to establish whether the effect of that legislation was to extend, after that accession, the scope of existing exclusions is in principle within the jurisdiction of the national court (see, to that effect, Case C-414/07 Magoora [2008] ECR I-10921, paragraph 32).