Court of Justice 11 April 2013, Case C-138/12: Judgment of the Court (Fifth Chamber) of 11 April 2013 (request for a preliminary ruling from the Administrativen sad Varna — Bulgaria) — Rusedespred OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Taxation — VAT — Directive 2006/112/EC — Article 203 — Principle of fiscal neutrality — Refund to the supplier of tax paid where the recipient under an exempt transaction is refused a right of deduction)

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