Sc Gran Via Moinesti Srl v Agentia Nationala De Administrare Fiscala (Anaf): ECJ 29 Nov 2012

ECJ 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.

C-257/11, [2012] EUECJ C-257/11
Bailii
Directive 2006/112/EC 167 168 185
European

European, VAT

Updated: 09 November 2021; Ref: scu.466427