Judgment_paragraph 32 · Hristomir Marinov v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — grad Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-142/12)

32It must be borne in mind that the Court has held that ‘the purchase price, determined at the time of allocation’, for the purposes of Article 74 of the VAT Directive, refers to the residual value of the goods at the time of allocation (see Joined Cases C-322/99 and C-323/99 Fischer and Brandenstein [2001] ECR I-4049, paragraph 80). In respect of an application of a good also covered by that provision, the Court has held that the taxable amount was the value of the good in question, determined at the time of the application, and which corresponds to the market price for a similar good, account being taken of the costs of transforming that good (see, inter alia, Case C-299/11 Gemeente Vlaardingen [2012] ECR, paragraph 30).