Judgment of the Court (Third Chamber) of November 29, 2012. #SC Gran Via Moinești SRL against the National Agency for Fiscal Administration (ANAF) and the Administration of Public Finances Bucharest Sector 1. #Request for a preliminary decision formulated by the Bucharest Court of Appeal. #Directive 2006/112/CE – Value added tax – Articles 167, 168 and 185 – Right of deduction – Regularization of deductions – Purchase of a land area and a the constructions built on the latter, in order to demolish these constructions and realize a real estate project on the respective land area. #Case C-257/11.

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Official record CELEX 62011CJ0257 from European Union at Court of Justice of the European Union. Dated 29 November 2012. Status: decided.

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• Hotărârea Curții (Camera a treia) din 29 noiembrie 2012.#SC Gran Via Moinești SRL împotriva Agenţiei Naţionale de Administrare Fiscală (ANAF) și a Administraţiei Finanţelor Publice Bucureşti Sector 1.#Cerere de decizie preliminară formulată de Curtea de Apel Bucureşti.#Directiva 2006/112/CE – Taxă pe valoarea adăugată – Articolele 167, 168 și 185 – Drept de deducere – Regularizarea deducerilor – Achiziționarea unei suprafețe de teren și a construcțiilor edificate pe aceasta din urmă, în vederea demolării acestor construcții și a realizării unui proiect imobiliar pe suprafața de teren respectivă.#Cauza C-257/11.

  judgment · RO · 29 November 2012

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