European Union – Value added tax. The Court of Justice of the European Union gave a preliminary ruling deciding, among other things, that art 11A(1)(b) of Sixth Council Directive (EEC) 77/388 should be interpreted as meaning that the value of a right in rem granting its holder a right of use over immovable property and the cost of completing an office building built on the land in question could be included in the taxable amount of a supply, within the meaning of art 5(7)(a) of the Sixth Directive, where the taxable person had already paid VAT on that value and on that cost, but had also deducted the VAT immediately and in full.