Court of Justice 16 December 1999, C-396/98 (Grundstückgemeinschaft Schloßstraße GbR v Finanzamt Paderborn.)

Opinion of the Advocate-General Opinion of the Advocate-General 1 This reference from the Bundesfinanzhof (Federal Finance Court), Germany, for a preliminary ruling under Article 177 of the EC Treaty (now Article 234 EC) expresses that court's uncertainty as to the scope of recent Court of Justice case-law on the right to deduct value added tax (hereinafter `VAT') charged on investment