CELEX: 62018CA0707
Language: en
Date: 2019-12-19 00:00:00
Title: Case C-707/18: Judgment of the Court (Eighth Chamber) of 19 December 2019 (request for a preliminary ruling from Tribunalul Timiș — Romania) — Amărăști Land Investment SRL v Direcția Generală Regională a Finanțelor Publice Timișoara, Administrația Județeană a Finanțelor Publice Timiș (Reference for a preliminary ruling — Taxation — Common system of value added tax — Directive 2006/112/EC — Taxable transactions — Deduction of input tax — Purchase of immovable property not registered in the national land register — First-registration costs incurred by the purchaser — Recourse to specialist third companies — Participation in a supply of services or investment expenditure carried out for the purposes of an undertaking)

2.3.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 68/14
            
         
      Judgment of the Court (Eighth Chamber) of 19 December 2019 (request for a preliminary ruling from Tribunalul Timiș — Romania) — Amărăști Land Investment SRL v Direcția Generală Regională a Finanțelor Publice Timișoara, Administrația Județeană a Finanțelor Publice Timiș
      (Case C-707/18) (1)
      
      (Reference for a preliminary ruling - Taxation - Common system of value added tax - Directive 2006/112/EC - Taxable transactions - Deduction of input tax - Purchase of immovable property not registered in the national land register - First-registration costs incurred by the purchaser - Recourse to specialist third companies - Participation in a supply of services or investment expenditure carried out for the purposes of an undertaking)
      (2020/C 68/12)
      Language of the case: Romanian
      
         Referring court
      
      Tribunalul Timiș
      
         Parties to the main proceedings
      
      
         Applicant: Amărăști Land Investment SRL
      
         Defendants: Direcția Generală Regională a Finanțelor Publice Timișoara, Administrația Județeană a Finanțelor Publice Timiș
      
         Operative part of the judgment
      
      
                  1.
               
               
                  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as not precluding the parties to a transaction, the aim of which is to transfer the ownership of immovable property, from agreeing a clause according to which the future purchaser will incur some or all of the costs of the administrative formalities relating to that transaction, in particular those connected with the first registration of that property in the national land register. However, the mere presence of such a clause in a bilateral promise for the sale of immovable property is not determinative in order to ascertain whether the future purchaser is entitled to deduct the value added tax relating to the payment of the costs arising from the first registration of the property concerned in the national land register;
               
            
                  2.
               
               
                  Directive 2006/112, and in particular Article 28 thereof, must be interpreted as meaning that, in the context of a bilateral promise for the sale of immovable property not registered in the national land register, the future purchaser — a taxable person — who, as he or she contractually undertook to do with regard to the future vendor in that promise, carries out the necessary steps for the first registration of the property concerned in that register by having recourse to the services provided by third parties who are taxable persons, is deemed to have supplied the services in question himself or herself to the future vendor, within the meaning of Article 28, even though the parties to the contract agreed that the sale price of that property does not include the value of the land-registration operations.
               
            
         (1)  OJ C 54, 11.02.2019.