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starck gmbh & co. kg, goslar, tyskland
starck gmbh & co. kg, goslar, germany

goslar, landkreis u. salzgitter, stadt«.
goslar, landkreis u. salzgitter, stadt’;

- h. c. starck gmbh & co. kg, goslar, tyskland
- h. c. starck gmbh & co. kg, goslar, germany

linjen for den lokale enhed »de16203 goslar, landkreis« affattes således:
the entry for the local unit ‘de16203 goslar, landkreis’ is replaced by the following:

spørgsmålene er blevet rejst under en sag mellem brigitte breitsohl og finanzamt goslar vedrørende fradrag af moms, som brigitte breitsohl havde betalt i forbindelse med transaktioner, som var foretaget med henblik på at udøve en påtænkt økonomisk virksomhed.
however, except in the cases referred to in the foregoing paragraphs, recourse to the assessment of vat subject to subsequent review cannot allow the tax administration to deprive a taxable person of a right to deduct which he has acquired.

i afgiftsansættelsen for 1990 af 15. juli 1992 lagde finanzamt goslar kun et beløb på 95,20 dem til grund som fradragsberettiget med henvisning til, at de pågældende ydelser havde været anvendt til gennemførelse af en afgiftsfri afhændelse af ejendommen. den skyldige moms blev således opgjort til 6 045 dem.
'article 17 of the sixth council directive 77/388/eec of 17 may 1977 on the harmonisation of the laws of the member states relating to turnover taxes common system of value added tax: uniform basis of assessment must be interpreted as meaning that a taxable persons right to deduct vat paid in respect of goods or services supplied to him with a view to his carrying out certain letting operations is retained where a legislative amendment post-dating the supply of those goods or services but pre-dating the commencement of such operations deprives the taxable person concerned of the right to waive exemption thereof, even if the vat was assessed subject to subsequent review.'