Court of Justice 3 June 2003, C-487/01 and C-7/02 (Gemeente Leusden (C-487/01) and Holin Groep BV cs (C-7/02) v Staatssecretaris van Financiën.)

Opinion of the Advocate-General Opinion of the Advocate-General ( Sixth VAT Directive – Deduction of input tax – Possibility of opting for taxation of the letting of immoveable property – Abolition – Adjustment of deductions – Applicability to current leases – Protection of legitimate expectations ) 1.