(Sixth VAT Directive – Articles 2 and 3 of Decision 2000/186/EC – Flat-rate limit on the right to deduct VAT on vehicles not used solely for business purposes – Retroactive authorisation of a national tax measure)
In Case C-17/01,REFERENCE to the Court under Article 234 EC by the Bundesfinanzhof (Germany) for a preliminary ruling in the proceedings pending in that court betweenFinanzamt Sulingenand
Walter Sudholz,on the validity of Articles 2 and 3 of Council Decision 2000/186/EC of 28 February 2000 authorising the Federal Republic of Germany to apply measures derogating from Articles 6 and 17 of the Sixth Directive (77/388/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment (OJ 2000 L 59, p. 12),
THE COURT (Fifth Chamber),
composed of: P. Jann, acting for the President of the Fifth Chamber, C.W.A. Timmermans and S. von Bahr (Rapporteur), Judges, Advocate General: L.A. Geelhoed,
Registrar: M.-F. Contet, Principal Administrator,after considering the written observations submitted on behalf of:
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the German Government, by W.-D. Plessing, assisted by J. Sedemund, Rechtsanwalt, - –
the Netherlands Government, by H.G. Sevenster, acting as Agent, - –
the Council of the European Union, by K. Borchers and A.-M. Colaert, acting as Agents, - –
the Commission of the European Communities, by E. Traversa and K. Gross, acting as Agents, having regard to the Report for the Hearing
after hearing the oral observations of the German Government, represented by W.-D. Plessing, assisted by T. Lübbig, Rechtsanwalt, of the Council, represented by K. Borchers and A.-M. Colaert, and of the Commission, represented by K. Gross, at the hearing on 10 July 2002,
having regard to the order of 12 December 2002 reopening the oral procedure,after hearing the oral observations of the German Government, represented by W.-D. Plessing, assisted by T. Lübbig, of the United Kingdom Government, represented by K.P.E. Lasok QC, of the Council, represented by K. Borchers and A.-M. Colaert, and of the Commission, represented by K. Gross, at the hearing on 30 January 2003,
after hearing the Opinion of the Advocate General at the sitting on 24 October 2002,
after hearing the Opinion of the Advocate General at the sitting on 13 March 2003,