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Court of Justice of the European Union · Judgment

C‑257/11SC Gran Via Moineşti SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Administraţia Finanţelor Publice Bucureşti Sector 1

Decided
2012-11-29
ECLI
ECLI:EU:C:2012:759
CELEX
62011CJ0257
Finality
Final, the decision cannot be appealed

The court's own keywords

Directive 2006/112/EC — Value added tax — Articles 167, 168 and 185 — Right of deduction — Adjustment of deductions — Acquisition of land and buildings constructed on that land, with a view to demolishing the buildings and carrying out a construction project on the land.

Interprets

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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