Court of Justice 17 July 2014, Case C-505/13: Order of the Court (Ninth Chamber) of 17 July 2014 (request for a preliminary ruling from the Administrativen sad — Varna (Bulgaria)) — Levent Redzheb Yumer v Direktor na Teritoriyalna direktsia na Natsionalna agentsia za prihodite — Varna (Income tax — Article 2 TEU — Articles 20 and 21 of the Charter of Fundamental Rights of the European Union — Principles of legal certainty, effectiveness and proportionality — Farmers’ right to a reduction of income tax — Exclusion of natural persons carrying out agricultural activity — Implementation of EU law — No implementation — Manifest lack of jurisdiction of the Court)

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