Judgment_paragraph 26 · Administration de l'enregistrement et des domaines and État du grand-duché de Luxembourg v Vermietungsgesellschaft Objekt Kirchberg Sàrl (C-269/03)

26In that regard, it can be accepted, first, that where a Member State makes the right of option for taxation subject to certain statutory conditions, a process of prior approval enables the fulfilment of those conditions to be established.