|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 673|
|Court:||Court of Justice of the European Communities (Fifth Chamber)|
Judges Jann (President of the Chamber and Rapporteur), Moitinho de Almeida, Gulmann, Sevón and Wathelet
|Judgment Dates:||3 December 1998|
European Community - Value added tax - Exemptions - Letting and leasing of immovable property - Right to opt for taxation - Member state first granting and subsequently repealing right of option - Whether member states' rights to grant option limited - Council Directive (EEC) 227/67, art 2 - Council Directive (EEC) 388/77, art 13C.