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46 An individual who imports goods for the purposes of an economic activity within the meaning of that provision does so as a taxable person, even if the goods are not used immediately for that economic activity (see, to that effect, judgment of 29 November 2012, Gran Via Moineşti, C‐257/11, EU:C:2012:759, paragraph 25 and the case-law cited).
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19 In that regard, the referring court states that it is apparent from the Court’s case-law that preparatory acts must be treated as constituting economic activity (see, inter alia, Polski Trawertyn, paragraph 28, and Gran Via Moineşti, paragraph 26 and the case-law cited), and that the principle that VAT should be neutral requires that the first investment expenditure incurred for the purposes of and with the view to commencing a business be regarded as an economic activity.
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45 As concerns, in the second place, whether SMS Meer acted as a taxable person on importation of the goods at issue into Romania, it should be noted that a ‘taxable person’ is defined, according to Article 9(1) of the VAT Directive, by reference to the term ‘economic activity’ (judgment of 29 November 2012, Gran Via Moineşti, C‐257/11, EU:C:2012:759, paragraph 24 and the case-law cited).
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By those rules, that directive thus aims to establish a close and direct relationship between the right to deduct input VAT and the use of the goods and services concerned for taxable output transactions (see Case C‐63/04 Centralan Property [2005] ECR I‐11087, paragraph 57; TETS Haskovo, paragraph 31, and Gran Via Moineşti, paragraph 38).
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See also judgments in Uudenkaupungin kaupunki, cited above, paragraph 26, and Case C‐257/11 Gran Via Moineşti [2012] ECR, paragraph 38 and the case-law cited.
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58 So far as concerns the creation of an obligation to adjust an input VAT deduction, Article 185(1) of Directive 2006/112 establishes the principle that such an adjustment is carried out in particular where, after the VAT return has been made, some change occurs in the factors used to determine the amount to be deducted (Case C-257/11 Gran Via Moineşti [2012] ECR, paragraph 40).
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2 The reference has been made in the course of proceedings between, on the one hand, SC Gran Via Moineşti SRL (‘GVM’) and, on the other, the Agenţia Naţionala de Administrare Fiscală (ANAF) (National Agency for Fiscal Administration; ‘the ANAF’) and the Administraţia Finanţelor Publice Bucureşti Sector 1 (Administration of Public Finance for Bucharest Sector 1; ‘the AFP’), concerning the value added tax (‘VAT’) to which GVM was subject on account of the acquisition of land and buildings constructed on that land for the purposes of carrying out a construction project.
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Acting in that capacity, he has therefore, in accordance with Article 167 et seq. of that directive, the right immediately to deduct the VAT payable or paid on the investment expenditure incurred for the purposes of the transactions which he intends to carry out and which give rise to the right to deduct (see, to that effect, judgment in Gran Via Moineşti, C‐257/11, EU:C:2012:759, paragraph 27 and the case-law cited).
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9 sinne gevind in 3 ms. Hulle kom uit baie bronne en word nie nagegaan nie.