Court of Justice (Seventh Chamber) 28 February 2018, C-672/16 (Imofloresmira - Investimentos Imobiliários SA v Autoridade Tributária e Aduaneira.)

JUDGMENT OF THE COURT (Seventh Chamber) 28 February 2018 ( *1 ) (Reference for a preliminary ruling — Value added tax — TVA Directive — Exemption of the leasing and letting of immovable property — Right of option available to taxpayers — Implementation by the Member States — Deduction of input tax — Use for the purposes of the taxable person’s taxed transactions — Adjustment of the initial