A B767 PIC TAXIES ONTO RWY 27R AFTER RECEIVING A 'POS AND WAIT CLRNC' AND IS SURPRISED WHEN ADVISED THAT HE WAS CLRED 'AFTER ACFT ON FINAL.' AT CDG; FO.

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TAXIING FOR TKOF; WE WERE CLRED TO CROSS RWY 27L BEHIND AN ACR B767 TO RWY 27R VIA TXWY Y11 AND TXWY K8. STOPPED BEHIND ACR B767 SHORT OF RWY 27R. WERE CLRED TO LINE UP AND WAIT BEHIND ACR TAKING OFF. WE READ BACK TO TWR 'ACR XXX RWY 27R CLRED TO LINE UP AND WAIT.' WE STARTED TO TAXI SLOWLY AND ASKED IF FULL LENGTH OF RWY 27R WAS AVAILABLE. TWR AID '2700 METERS; FULL LENGTH AVAILABLE.' TWR ASKED 'IS RWY 27R OK FOR YOU?' WE ANSWERED IN THE AFFIRMATIVE. TWR SAID AGAIN 'LINE UP AND WAIT RWY 27R.' WE ACKNOWLEDGED 'ACR XXX LINE UP AND WAIT RWY 27R.' WHEN TAXIING ONTO RWY 27R TO LINE UP; WE HEARD ON TWR FREQ BY A DIFFERENT CTLR A DISCUSSION WITH AN ACR FLT COMING IN TO LAND ON RWY 27R. THE TWR TOLD THEM TO GO AROUND. TWR TOLD US WE WERE NOT CLRED TO LINE UP AND WAIT; BUT CLRED TO LINE UP AND WAIT AFTER THE ACFT ON FINAL. WE REITERATED TO TWR THAT WE UNDERSTOOD AND REPLIED WE WERE CLRED TO LINE UP AND WAIT ON RWY 27R. WE NEVER HEARD ANYTHING DIFFERENT AND REPLIED VERBALLY TO ALL CLRNCS GIVEN. THE TWR CTLR THEN CLRED US FOR TKOF AND AFTERWARDS A FREQ CHANGE TO PARIS CTL. REST OF THE FLT UNEVENTFUL. SUPPLEMENTAL INFO FROM ACN 518876: WHEN TAXIING INTO POS ON RWY 27R; WE HEARD ON TWR FREQ ACR ASK ABOUT THEIR LNDG CLRNC.