18. A. Revizuire întemeiată pe încălcarea principiului priorităţii dreptului european B. TVA aferentă achiziţionării unor construcţii demolate în vederea realizării unui proiect imobiliar
18. A.Review instituted on the breach of the principle of priority of the European law B. VAT related to the purchase of certain buildings demolished in order to achieve a real estate project

Summary/Abstract: A. As a result of the Decision of the Constitutional Court no. 1039 of 5 December 2012, the provisions of art. 21 para. (2) of the first sentence of the Law no. 554/2004 on administrative procedure were re-enacted, in the previous form of their repeal by Law no. 299/2011, declared as unconstitutional in its entirety. Despite the fact that the provisions of art. 21 para. (2) of the second sentence of the Law no. 554/2004 were declared unconstitutional under the Decision of the Constitutional Court no. 1609 of 9 December 2010, the legislator did not intervene to remove the unconstitutionality flaw within the period prescribed by art. 147 para. (1) of the Constitution and the rules of common law in the matter of review (the Code of Civil Procedure) contains no uniform rules on the duration and time when the deadline for the exercise of this remedy starts to elapse, the court has the task to decide on the regular review, by observing a balance between the principle of security of legal relationships and the objective of removing the breach of the principle of priority of the European Union law. The claim grounded on art. 21 para. (2) of the first sentence of the Law no. 554/2004 is deemed to be lodged in due time, being brought in less than a month from its publication in the Official Journal of the European Court of the ruling of the Court of Justice of the European Union, which the invoked review reason refers to. B. Refusal to recognize the VAT deduction right on the purchase of certain buildings demolished in order to real estate project conflicts with the interpretation which the Court of Justice of the European Union gave to art. 167, art. 168 and art. 185 of the Directive 2006/112/EC on the common system of the value added tax, under the Judgment of 29 November 2012 in case SC „Gran Via Moineşti” SRL against the National Agency for Fiscal Administration and Bucharest Public Finance Administration of Sector 1 (C-257 / 11).

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