Court of Justice 28 February 2013, C‑62/12 (Galin Kostov v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. This reference for a preliminary ruling is concerned with the concept of a taxable person for the purposes of value added tax (‘VAT’) under the rules laid down by Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (‘the VAT Directive’).