Case С-549/11 Orfey Bulgaria EOOD and Case C-19/12 Efir OOD   Veselina Petkova[1]   Cases C-549/11 and C-19/12 were heard by the Court of Justice following references for preliminary rulings by the Bulgarian Supreme Administrative Court made in the course of the proceedings between respectively Orfey Bulgaria EOOD (“Orfey”) and Efir OOD (“Efir”) and the…