18Under paragraph 45(6) of the Implementing rules for the Tax Code, of 22 January 2004, as revised, which implements Article 145(2) of the code:‘In the case of fixed assets under construction which are left unfinished, pursuant to a decision to abandon capital development works, and are withdrawn from the inventory and charged as expenditure, the taxable person may retain his or her right to deduct exercised pursuant to Article 145(2) of the Tax Code, irrespective of whether those fixed assets are disposed of as such or after their scrappage if, as a result of circumstances beyond his or her control, the taxable person never uses those goods/services for the purposes of his or her economic activity, as is apparent from the judgment of 15 January 1998, Ghent Coal Terminal (C‑37/95, EU:C:1998:1). The right to deduct may also be retained in other situations where goods/services in respect of which that right was exercised pursuant to Article 145(2) of the Tax Code are not used for the purposes of the taxable person’s economic activity, for objective reasons beyond his or her control, as is apparent from the judgment of 29 February 1996, INZO (C‑110/94, EU:C:1996:67). In the case of the purchase of land with buildings constructed on it, the taxable person shall be entitled to deduct [VAT] on that purchase, including on buildings to be demolished, if he or she proves with objective evidence his or her intention to continue to use the area on which buildings were constructed for the purposes of his or her taxable transactions, such as, for example, the construction of other buildings for the purposes of taxable transactions, as is apparent from the judgment of 29 November 2012, Gran Via Moinești (C‑257/11, EU:C:2012:759).’
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