Court of Justice 28 October 2004, C-32/03 (I/S Fini H v Skatteministeriet.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. This reference for a preliminary ruling from the Danish Højesteret (Supreme Court) concerns the circumstances in which a person who holds a lease for premises on which he formerly carried out an economic activity but who has now ceased that activity may or may not continue to be regarded for VAT purposes as a taxable person in