Opinion of Mr Advocate General Tizzano delivered on 3 June 2003. # 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.
Gemeente Leusden and Holin Groep
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