Court of Justice (First Chamber) 13 June 2013, C‑62/12 (Galin Kostov v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.)

JUDGMENT OF THE COURT (First Chamber) 13 June 2013 ( *1 ) ‛Common system of value added tax — Directive 2006/112/EC — Article 9(1) — Concept of ‘taxable person’ — Natural person — Taxable supply of a service — Occasional supply — Unconnected with a registered professional activity subject to VAT — Self-employed bailiff’ In Case C-62/12, REQUEST for a preliminary ruling under Article 267 TFEU from