TITJUR Opinion of Mr Advocate General Lenz delivered on 15 February 1996. # Régie dauphinoise - Cabinet A. Forest SARL v Ministre du Budget. # Reference for a preliminary ruling: Cour administrative d'appel de Lyon - France. # Value added tax - Interpretation of Article 19(2) of the Sixth Directive 77/388/EEC - Deduction of input tax - Incidental financial transactions - Calculation of the deductible proportion. # Case C-306/94. Régie dauphinoise