CELEX: 62011CN0257
Language: en
Date: 2011-05-26 00:00:00
Title: Case C-257/11: Reference for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 26 May 2011 — SC Gran Via Moinești srl v Agenția Naționala de Administrare Fiscală (ANAF), Administrația Finanțelor Publice București

13.8.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 238/4
            
         Reference for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 26 May 2011 — SC Gran Via Moinești srl v Agenția Naționala de Administrare Fiscală (ANAF), Administrația Finanțelor Publice București
   (Case C-257/11)
   2011/C 238/08
   Language of the case: Romanian
   
      Referring court
   
   Curtea de Apel București
   
      Parties to the main proceedings
   
   
      Applicant: SC Gran Via Moinești Srl
   
      Defendants: Agenția Naționala de Administrare Fiscală (ANAF), Administrația Finanțelor Publice București
   
      Questions referred
   
   
               1.
            
            
               In the light of Articles 167 and 168 of Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax, can the purchase, by a commercial company liable for VAT, of a number of buildings scheduled for demolition, together with a plot of land, with a view to developing a residential complex on that land constitute a preparatory activity, that is to say, investment expenditure for the purposes of developing a residential complex, entitling that company to deduct the VAT on the purchase of the buildings?
            
         
               2.
            
            
               In the light of Article 185(2) of Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, is the demolition of the buildings scheduled for demolition, which were purchased together with the plot of land, with a view to developing a residential complex on the land, subject to adjustment of the VAT on the purchase of the buildings?
            
         
      (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).