Court of Justice 11 December 2008, C-460/07 (Sandra Puffer v Unabhängiger Finanzsenat, Außenstelle Linz.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. In accordance with Community VAT legislation as interpreted by the Court, a person who builds a house for use in part for the purposes of a taxable business and in part for private purposes is entitled to assign the whole house to his business, thus obtaining an immediate right to deduct full input VAT on the building costs.