Judgment of the Court (Fifth Chamber) of 29 April 2004.

Gemeente Leusden (C-487/01) and Holin Groep BV cs (C-7/02) v Staatssecretaris van Financiën.

References for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.

Turnover taxes - Common system of value added tax - Article 17 of the Sixth Directive 77/388/EEC - Deduction of input tax - Amendment of national legislation withdrawing the right to opt for taxation of lettings of immovable property - Adjustment of deductions - Application to current leases.

Joined cases C-487/01 and C-7/02.

Reports of Cases

2004 I-05337