Court of Justice 22 December 2008, C-515/07 (Vereniging Noordelijke Land- en Tuinbouw Organisatie v Staatssecretaris van Financiën.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. By this reference for a preliminary ruling, the Hoge Raad der Nederlanden (Supreme Court of the Netherlands) asks the Court, in essence, whether the entitlement to deduct input value added tax (VAT) applies not only to the acquisition of capital goods but may extend to the acquisition of other goods and services