Court of Justice of the European Union · Judgment
C-734/19ITH Comercial Timişoara SRL v Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti and Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Sector 1 a Finanţelor Publice
- Decided
- 2020-11-12
- ECLI
- ECLI:EU:C:2020:919
- CELEX
- 62019CJ0734
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Request for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Deduction of input tax – Abandonment of the activity initially intended – Adjustment of deductions of input VAT – Real estate activity.
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.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act