Court of Justice 16 October 2003, C-152/02 (Terra Baubedarf-Handel GmbH v Finanzamt Osterholz-Scharmbeck.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. The present proceedings concern a question of value added tax law of considerable practical importance. In issue is whether the deduction of input tax may be claimed in respect of the year in which the right arises or only in respect of the year in which the business receives an invoice.