B767 CREW DEPING LFPG IS INSTRUCTED TO LINE UP AND WAIT IN FRONT OF AN AIRBUS LNDG ON THE SAME RWY.

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DURING TAXI OUT TO RWY 27L AT LFPG; GND CTLR ASKED US TO SWITCH OVER TO TWR AS WE APCHED THE RWY END. WHEN WE SWITCHED OVER; TWR ASKED US IF WE WOULD BE READY FOR A 'QUICK' DEP. WE RESPONDED AFFIRMATIVE. AFTER A FEW SECONDS DELAY; THE TWR INSTRUCTED US TO LINE UP AND WAIT; RWY 27L. AS WE STARTED TO TAXI INTO POSITION; WE NOTICED AN AIRBUS ACFT ON SHORT FINAL THAT APPEARED TO BE LINED UP ON OUR RWY. THE CAPT STOPPED THE ACFT AS WE DETERMINED THAT IT WAS LNDG ON RWY 27L. WE WERE BEYOND THE HOLD SHORT LINES; BUT NOT YET BEYOND THE PLANE OF THE RWY EDGE. THE LNDG ACFT WAS AN ACR Y AIRBUS. WE THEN NOTIFIED THE TWR THAT WE HAD BEEN CLRED INTO POS IN FRONT OF A LNDG ACFT. WE REPEATEDLY RELAYED THE EVENT TO THE TWR. THE TWR CTLR DID NOT APPEAR TO UNDERSTAND THE SIT AT ALL OR THAT THERE WAS EVEN A LNDG ACFT ON RWY 27L. AFTER REPEATED ATTEMPTS TO RELAY THE SIT; THE TWR CTLR STATED THAT WE WERE TO LINE UP AND WAIT AFTER LNDG TFC AND QUERIED IF WE WERE BEYOND THE HOLD SHORT LINES; AS WE HAD REPEATEDLY STATED. WE CONFIRMED THAT WE WERE AND THE TWR THEN INSTRUCTED AN ACR Z ACFT TO GAR THAT WAS ON FINAL. WE CONFERRED BETWEEN THE THREE OF US AND AGREED THAT THE TWR CTLR HAD ONLY TOLD US TO LINE UP AND WAIT PRIOR TO THE ACR Y ACFT. NO OTHER INSTRUCTIONS HAD BEEN RELAYED. IT APPEARED THAT THE CTLR WAS CONFUSED AS TO THE SEQUENCE OF ACFT AT THAT PARTICULAR TIME. AS WE HAD JUST SWITCHED OVER TO TWR FREQUENCY; WE HAD NO OTHER INDICATION THAT WE WERE ABOUT TO TAXI INTO THE PATH OF A LNDG ACFT EXCEPT FOR THE VISUAL CONTACT WE MADE AS WE BEGAN TO TAXI INTO POS ON RWY 27L. SUPPLEMENTAL INFO FROM ACN 605369: DEPING LFPG AT NIGHT WE WERE TOLD TO LINE UP AND WAIT ON RWY 27L IMMEDIATELY. THE WHOLE COCKPIT AGREES THAT THE CTLR DID NOT ADD THE PHRASE 'AFTER THE LNDG ACFT.' SUPPLEMENTAL INFO FROM ACN 605140: I BELIEVE THAT THE ACR Y AIRBUS NEVER SAW US BECAUSE NO ATTEMPT WAS MADE TO GAR. GOOD SITUATIONAL AWARENESS BY ALL CREWMEMBERS AND DELIBERATE TAXIING (NOT HURRYING) PREVENTED A CATASTROPHE. CALLBACK CONVERSATION WITH RPTR REVEALED THE FOLLOWING INFO: FLT CREW RPTED THEY UNDERSTOOD THE CLRNC TO BE LINE UP AND WAIT AND BE READY FOR A QUICK DEP. AFTER CROSSING THE HOLD LINE AND TAXIING SLOWLY TOWARD THE RWY THE CREW SAID THEY NOTICED AN ACFT ON SHORT FINAL AND STOPPED. AFTER THE LNDG ACFT PASSED; THEY ADVISED THE TWR THAT THEY WERE HOLDING NEAR THE RWY. THE FLT CREW SAID THE LCL CTLR SOUNDED CONFUSED AND BECAUSE OF HIS ACCENT WAS HARD TO UNDERSTAND. THE SECOND ACFT ON FINAL APPARENTLY HEARD THE CONVERSATION AND WENT AROUND. THE FLT CREW SAID THEY DID NOT HEAR THE CTLR STATE LINE UP AND WAIT AFTER LNDG TFC. THE CREW SAID IT WAS DARK AT THE TIME AND THE RWY 27R CLOSURE WAS ON THE ATIS.