Court of Justice 8 May 2013, Case C-142/12: Judgment of the Court (Eighth Chamber) of 8 May 2013 (request for a preliminary ruling from the Administrativen sad — Varna (Bulgaria)) — Hristomir Marinov, acting on behalf of Lampatov — H — Hristomir Marinov v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — grad Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite (Value added tax — Directive 2006/112/EC — Articles 18(c), 74 and 80 — Cessation of the taxable economic activity — Removal of the taxable person from the VAT register by the tax authorities — Retention of goods on which the VAT became deductible — Taxable amount — Open market value or purchase value — Determination at the time of the transaction — Direct effect of Article 74)

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