18.4.2009   

EN

Official Journal of the European Union

C 90/9

1.

Are Article 11(4) of the Second Directive (1) and Article 17(6) of the Sixth Directive (2) to be interpreted as meaning that a Member State wishing to make use of the possibility offered by those articles of (retaining) the exclusion of deduction in respect of categories of expenditure described as:

has satisfied the condition requiring the designation of a category of adequately defined goods and services?

2.

If the answer to the first question is in the affirmative for one of the categories listed, do Article 6(2) and Article 17(2) and (6) of the Sixth Directive leave room for a national statutory provision, such as that which is the subject of the dispute, which was enacted before the Sixth Directive entered into force and on the basis of which a taxable person may not deduct in full the turnover tax paid on the acquisition of certain goods or services because a fee was charged in respect thereof which incurred turnover tax, but may only deduct an amount equivalent to the amount of tax owed in respect of the transaction concerned?

3.

If, in respect of ‘the provision of food and drink’, the condition is satisfied which requires the designation of a category of adequately defined goods and services, does Article 17(6) of the Sixth Directive preclude an amendment to an existing exclusion of the deduction, from which amendment it seems likely that in principle the scope of the exclusion will be restricted but where it cannot be ruled out that in an individual case in a particular year the scope of the restriction of the deduction might be extended, in particular through the fixed-rate nature of the amended provision?