European Court of Justice (Fifth Chamber).

P Jann, President of the Chamber, A La Pergola, L Sevón (Rapporteur), M Wathelet and CWA Timmermans, JJ, LA Geelhoed, Advocate General.

Judgment delivered 8 January 2002.

Judgment delivered Value added tax – Right to deduct input VAT – Minibuses – Exclusion by administrative practice at date of entry into force of directive – Exclusions for cyclical economic reasons – Consultation of Advisory Committee on VAT – Right to retain existing exclusion from right to deduct – Reference for a preliminary ruling – Council Directive 77/388, art. 17(6), (7).

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