Available languages

Taxonomy tags

Info

References in this case

References to this case

Share

Highlight in text

Go

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).