Case C-283/12: Judgment of the Court (Eighth Chamber) of 26 September 2013 (request for a preliminary ruling from the Administrativen sad — Varna — Bulgaria) — Serebryannay vek EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite (VAT — Directive 2006/112/EC — Articles 2(1)(c), 26, 62 and 63 — Chargeable event — Reciprocal supplies of services — Transactions for consideration — Basis of assessment for a transaction in the event of consideration in the form of services — Assignment by a natural person to a company of the right to use and to let to third parties immoveable property in exchange for that company’s services to improve and furnish the property)