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Case C-234/11: Judgment of the Court (Third Chamber) of 18 October 2012 (reference for a preliminary ruling from the Administrativen sad, Varna, Bulgaria) — TETS Haskovo AD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Taxation — VAT — Right of deduction — Contribution in kind — Destruction of property — New buildings — Adjustment)
ECLI:EU:UNKNOWN:62011CA0234
62011CA0234
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Official Journal of the European Union
C 379/9
(Case C-234/11) (<span class="super">1</span>)
(Taxation - VAT - Right of deduction - Contribution in kind - Destruction of property - New buildings - Adjustment)
2012/C 379/14
Language of the case: Bulgarian
Referring court
Parties to the main proceedings
Applicant: TETS Haskovo AD
Defendant: Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
Re:
Reference for a preliminary ruling — Administrativen sad — Varna — Requirements to adjust input VAT deducted on acquisition of property — National legislation providing for adjustment of input VAT deductions upon destruction of property — Destruction of buildings with sole aim of constructing in their place new buildings fulfilling the same purpose, and used for future supplies giving entitlement to deduction of input VAT
Operative part of the judgment
Article 185(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the destruction, such as that at issue in the main proceedings, of several buildings intended for energy production and their replacement by more modern buildings which fulfil the same purpose as the demolished buildings does not constitute a change, after the VAT return was made, in the factors used to determine the amount of VAT to be deducted as input tax, and, therefore, does not lead to an obligation to adjust the deduction made.
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(<span class="super">1</span>) OJ C 232, 6.8.2011.