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In those circumstances the Administrativen sad Varna decided to stay the proceedings and to refer the following questions to the Court of Justice for a preliminary ruling: (1) How must the requirement ‘are used’ established in Article 168 of [the VAT Directive] be interpreted and, as regards the origin of the right to deduct tax passed on, when must that requirement be satisfied: in the tax period in which the goods were purchased or the services received, or does it suffice that the requirement is satisfied in a subsequent tax period? (2) In the light of Articles 168 and 176 of [the VAT Directive], is a provision permissible, such as that established in Article 70(1)(2) of [the ZDDS], which allows goods and services ‘intended for supplies free of charge or for activities other than the economic activity of the taxable person’ to be excluded from the outset from the system of input tax deduction? (3) If Question 2 is answered in the affirmative: Must Article 176 of [the VAT Directive] be interpreted as meaning that a Member State which sought to take advantage of the option to exclude certain goods and services from the right to deduct and which defined the category of expenditure as follows: goods and services intended for supplies free of charge or for activities other than the economic activity of the taxable person except in the cases mentioned in Article 70(3) of [the ZDDS], has satisfied the requirement adequately to define the category of goods and services, that is, to define these by reference to their nature? (4) Depending on the answer given to Question 3: In the light of Articles 168 and 173 of [the VAT Directive], how must the allocation (present or future use) of the goods or services acquired by a taxable person be assessed: as a prerequisite for giving rise to the right to deduct VAT or as grounds for the adjustment of the amount of tax to be deducted? (5) If the allocation (use) must be assessed as grounds for an adjustment to the amount of tax to be deducted, how must Article 173 of [the VAT Directive] be interpreted: does it provide for adjustments to be made in cases in which goods and services are used initially for an activity which is not taxable or following their acquisition not used at all but are at the disposal of the undertaking and in a (tax) period following their acquisition are included in the taxable activity of the taxable person? (6) If Article 173 of [the VAT Directive] must be interpreted as meaning that the adjustment envisaged also applies to cases in which, following their acquisition, goods and services are used initially for an activity which is not taxable or not used at all but subsequently are included in the taxable activity of the taxable person, in the light of the restriction established by Article 70(1)(2) of [the ZDDS] and the fact that, pursuant to Article 79(1) and (2) of [the ZDDS], adjustments may be made only in cases in which goods whose initial use satisfies the requirement for deduction of tax are subsequently used in a way which no longer satisfies those requirements, has the Member State satisfied its obligation, in relation to all taxable persons, to structure the right to deduct tax passed on as soundly and fairly as possible? (7) Depending on the answers given to the previous questions: Must it be presumed, having regard to the rules established in [the ZDDS] governing restrictions on the right to deduct VAT and adjustments to the amount of VAT to be deducted, in circumstances such as those of the main proceedings, and in the light of Article 168 of [the VAT Directive], that a taxable person registered for VAT may deduct the VAT passed on in respect of goods and services supplied to him by another taxable person in the (tax) period in which these were supplied to him and in which the tax became chargeable?’