Court of Justice 21 January 1999, C-305/97 (Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc and T.C. Harrison Group Ltd v Commissioners of Customs & Excise.)

Opinion of the Advocate-General Opinion of the Advocate-General 1 This case concerns the precise scope of the power given to the Member States to deny a taxable person the right to deduct the value added tax (`VAT') he has paid when purchasing motor cars for use in his business.