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).

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