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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
ECLI:EU:UNKNOWN:62011CN0257
62011CN0257
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Valentina R., lawyer
13.8.2011
Official Journal of the European Union
C 238/4
(Case C-257/11)
2011/C 238/08
Language of the case: Romanian
Referring court
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).
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