Opinion of Mr Advocate General Jacobs delivered on 18 November 2004.#Waterschap Zeeuws Vlaanderen v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad - Netherlands.#VAT - Capital goods acquired by a body governed by public law - Public authority - Transaction engaged in as taxable person and transaction engaged in as non-taxable person - Right to adjustment and deduction.#Case C-378/02.

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