Case C-257/11: Judgment of the Court (Third Chamber) of 29 November 2012 (reference for a preliminary ruling from the Curtea de Apel București — Romania) — SC Gran Via Moinești SRL v Agenția Națională de Administrare Fiscală (ANAF), Administrația Finanțelor Publice București Sector 1 (Directive 2006/112/EC — Value added tax — Articles 167, 168 and 185 — Right of deduction — Adjustment of deductions — Acquisition of land and buildings constructed on that land, with a view to demolishing the buildings and carrying out a construction project on the land)
Date: 2012-11-29
Institutions: Court of Justice
Subjects: VAT, acquisition of property, building plot, interpretation of the law, property development, tax relief








C_2013026EN.01000801.xml










26.1.2013   


EN


Official Journal of the European Union


C 26/8





Judgment of the Court (Third Chamber) of 29 November 2012 (reference for a preliminary ruling from the Curtea de Apel București — Romania) — SC Gran Via Moinești SRL v Agenția Națională de Administrare Fiscală (ANAF), Administrația Finanțelor Publice București Sector 1
(Case C-257/11) (1)

(Directive 2006/112/EC - Value added tax - Articles 167, 168 and 185 - Right of deduction - Adjustment of deductions - Acquisition of land and buildings constructed on that land, with a view to demolishing the buildings and carrying out a construction project on the land)
2013/C 26/14
Language of the case: Romanian

Referring court

Curtea de Apel București

Parties to the main proceedings


Applicant: SC Gran Via Moinești SRL

Defendants: Agenția Națională de Administrare Fiscală (ANAF), Administrația Finanțelor Publice București Sector 1

Re:

Reference for a preliminary ruling — Curtea de Apel București — Interpretation of Articles 167, 168 and 185(2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Right of deduction in respect of the VAT relating to the purchase of buildings scheduled for demolition with a view to carrying out a construction project — Economic activity prior carrying out a construction project, consisting in the initial investment expenditure for the purposes of implementing that project — Adjustment of the VAT deductions

Operative part of the judgment







1.


Articles 167 and 168 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that, in circumstances such as those in the main proceedings, a company which has acquired land and buildings constructed on that land, for the purpose of demolishing the buildings and developing a residential complex on the land, has the right to deduct the value added tax relating to the acquisition of those buildings.










2.


Article 185 of Directive 2006/112 must be interpreted as meaning that, in circumstances such as those in the main proceedings, the demolition of buildings, acquired together with the plot of land on which they were constructed, which is carried out with a view to developing a residential complex in place of those buildings does not result in an obligation to adjust the initial deduction of the value added tax relating to the acquisition of those buildings.






(1)  OJ C 238, 13.8.2011.