23On 27 November 1996 Schloßstraße appealed on a point of law to the Bundesfinanzhof. In its appeal, Schloßstraße contends, first, that the restriction of the right to opt for taxation introduced by the StMBG is inapplicable to it since construction of the building must be deemed to have commenced on the date on which it applied for a building permit or, at least, the date of its grant. Furthermore; it infers from Case C-110/94 INZO v Belgian State [1996] ECR I-857 that, by virtue of the principle of the protection of legitimate expectations, it cannot ex post facto be divested of the right to deduct VAT paid during 1992 and 1993, in particular on architect's fees and notarial fees.
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