Court of Justice 30 May 2013, C‑622/11 (Staatssecretaris van Financiën v Pactor Vastgoed BV.)

OPINION OF ADVOCATE GENERAL WATHELET delivered on 30 May 2013 ( 1 ) Case C‑622/11 Staatssecretaris van Financiën v Pactor Vastgoed BV (Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)) ‛Sixth VAT Directive — Article 20 — Right to deduction — Adjustment of deductions — Supply of an immovable property by a supplier to a property company — Recovery of the VAT due