Judgment of the Court (First Chamber) of 9 September 2004 in Case C-269/03 (reference for a preliminary ruling from the Cour d'appel): Administration de l'enregistrement et des domains, État du grand-duché de Luxembourg v Vermietungsgesellschaft Objekt Kirchberg SARL (Sixth VAT Directive — Article 13(C) — Exemption of transactions of leasing or letting of immovable property — Right of option for taxation — Deduction of input tax — Obtaining prior approval of the tax authorities)