CELEX: 62011CA0257
Language: en
Date: 2012-11-29 00:00:00
Title: 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)

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.