Court of Justice 13 December 2007, C-98/07 (Nordania Finans A/S and BG Factoring A/S v Skatteministeriet.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. The purpose of this reference for a preliminary ruling is to determine the right to deduct value added tax (VAT) enjoyed by a leasing company which carries on two activities, namely leasing of cars, on the one hand, and the provision of financial services, on the other. 2.