Judgment_paragraph 37 · ‘Evita-K’ EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-78/12)

37Moreover, in so far as it is apparent from the order for reference that the Bulgarian tax authorities refused Evita-K the right to deduct VAT relating to the supplies of goods at issue in the main proceedings on the ground that it was not established that those supplies had in fact been carried out, and in so far as the assertion that they were not carried out is disputed by Evita-K, it must be borne in the mind that, first, it is for the person seeking deduction of VAT to establish that he meets the conditions for eligibility (see Case C-230/94 Enkler [1996] ECR I-4517, paragraph 24), and, second, it is for the referring court to carry out, in accordance with the national rules relating to evidence, an overall assessment of all the facts and circumstances of the dispute in the main proceedings in order to determine whether Evita-K may exercise a right to deduct on the basis of those supplies of goods (see, to that effect, Case C-273/11 Mecsek-Gabona [2012] ECR, paragraph 53; Case C-285/11 Bonik [2012] ECR, paragraph 32; and Case C-643/11 LVK – 56 [2013] ECR, paragraph 57).