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Document 62011CN0257
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
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
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
OJ C 238, 13.8.2011, p. 4–5
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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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
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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? |
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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).