Court of Justice 31 January 2013, Case C-643/11: Judgment of the Court (Third Chamber) of 31 January 2013 (Request for a preliminary ruling from the Administrativen sad Varna — Bulgaria) — LVK — 56 EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Taxation — VAT — Directive 2006/112/EC — Principle of fiscal neutrality — Right of deduction — Refusal — Article 203 — Entering of the VAT on the invoice — Chargeability — Existence of a taxable transaction — Identical determination in respect of the issuer of the invoice and its recipient — Necessity)

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