Gemeente Leusden & Anor v Staatssecretaris van Financiën (Joined Cases C-487/01 and C-7/02).  BVC 740
European Court of Justice (Fifth Chamber).
P Jann, acting for the President of the Fifth Chamber, A Rosas (Rapporteur) and S von Bahr, JJ, A Tizzano, Advocate General.
Judgment delivered 29 April 2004.
Value added tax – Input tax – Deduction – Amendment of national legislation withdrawing right to opt for taxation of lettings of immovable property – Adjustment of deductions – Applicability to current leases – Protection of legitimate expectations – Principle of legal certainty – Council Directive 77/388, art. 5(7)(a), 17, 20(2).