Judgment_paragraph 21 · Finanzamt Uelzen v Dieter Armbrecht (C-291/92)

21As the Advocate General pointed out in point 50 of his Opinion, apportionment between the part allocated to the taxable person's business activities and the part retained for private use must be based on the proportions of private and business use in the year of acquisition and not on a geographical division. The taxable person must, moreover, throughout his period of ownership of the property in question, demonstrate an intention to retain part of it amongst his private assets.

Finanzamt Uelzen v Dieter Armbrecht (C-291/92)

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