Court of Justice (Second Chamber) 22 March 2012, C-153/11 (Klub OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.)

JUDGMENT OF THE COURT (Second Chamber) 22 March 2012 ( *1 ) ‛VAT — Directive 2006/112/EC — Article 168 — Right of deduction — Origin of the right of deduction — Right of a company to deduct the input VAT paid for the acquisition of capital goods not yet brought into use for the company’s business activities’ In Case C-153/11, REFERENCE for a preliminary ruling under Article 267 TFEU from the