»Udtrykket »investeringsgoder benyttet af den afgiftspligtige person i hans virksomhed« i artikel 19, stk. 2, i Rådets sjette direktiv 77/388/EØF af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter — Det fælles merværdiafgiftssystem: ensartet beregningsgrundlag, skal fortolkes således, at det ikke omfatter goder, som en leasingvirksomhed indkøber med henblik på dels udlejning, dels videresalg ved leasingkontrakternes ophør, eftersom salget af disse goder ved leasingens ophør er en integrerende del af denne virksomheds sædvanlige økonomiske virksomhed.«
‘The expression “capital goods used by the taxable person for the purposes of his business” in Article 19(2) of 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 not including goods purchased by a leasing undertaking with a view, first of all, to leasing them and, subsequently, to reselling them at the end of the leasing contracts, in the case where the sale of the goods at the end of the lease contracts forms an integral part of the usual business activities of that undertaking.’