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)

kohtuasi C-707/18: Euroopa Kohtu (kaheksas koda) 19. detsembri 2019. aasta otsus (Tribunalul Timiși eelotsusetaotlus – Rumeenia) – Amărăști Land Investment SRL versus Direcția Generală Regională a Finanțelor Publice Timișoara, Administrația Județeană a Finanțelor Publice Timiș (Eelotsusetaotlus – Maksustamine – Ühine käibemaksusüsteem – Direktiiv 2006/112/EÜ – Maksustatavad tehingud – Sisendkäibemaksu mahaarvamine – Riiklikku kinnisasjade registrisse kandmata kinnisvara omandamine – Sellesse registrisse esmakordse kandmisega seotud kulud, mida kannab soetaja – Spetsialiseerunud kolmandatest isikutest äriühingute kasutamine – Vahendamine teenuste osutamisel või ettevõtlusega seotud investeerimiskulud)

kohtuasi C-707/18: Euroopa Kohtu (kaheksas koda) 19. detsembri 2019. aasta otsus (Tribunalul Timiși eelotsusetaotlus – Rumeenia) – Amărăști Land Investment SRL versus Direcția Generală Regională a Finanțelor Publice Timișoara, Administrația Județeană a Finanțelor Publice Timiș (Eelotsusetaotlus – Maksustamine – Ühine käibemaksusüsteem – Direktiiv 2006/112/EÜ – Maksustatavad tehingud – Sisendkäibemaksu mahaarvamine – Riiklikku kinnisasjade registrisse kandmata kinnisvara omandamine – Sellesse registrisse esmakordse kandmisega seotud kulud, mida kannab soetaja – Spetsialiseerunud kolmandatest isikutest äriühingute kasutamine – Vahendamine teenuste osutamisel või ettevõtlusega seotud investeerimiskulud)

ELT C 68, 2.3.2020, p. 14–15 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)