Sixth VAT Directive – Article 17(6) and (7) – Right to deduct input VAT – Exclusions provided for under national laws at the date of entry into force of the directive – Exclusions for cyclical economic reasons – Consultation of the Advisory Committee on value added tax.
Metropol v Finanzlandesdirektion für Steiermark and Michael Stadler v Finanzlandesdirektion für Vorarlberg
