Judgment of the Court (Fifth Chamber) of 29 April 2004 in Case C-137/02 (reference for a preliminary ruling from the Bundesfinanzhof): Finanzamt Offenbach am Main-Land v Faxworld Vorgründungsgesellschaft Peter Hünninghausen und Wolfgang Klein GbR (Reference for a preliminary ruling — Interpretation of the Sixth VAT Directive — Right of a Vorgründungsgesellschaft (civil-law partnership the object of which is to prepare the means necessary for the activities of a capital company yet to be formed) to deduct input VAT — Transfer for consideration of the totality of those means upon formation of the capital company — Transfer not subject to VAT in consequence of the exercise by the Member State concerned of the option provided for in Article 5(8) of the Sixth VAT Directive)