JUDGMENT OF THE COURT

(Fifth Chamber)

of 29 April 2004

in Case C-17/01 (reference for a preliminary ruling from the Bundesfinanzhof): Finanzamt Sulingen v Walter Sudholz (1)

(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)

(2004/C 118/10)

Language of the case: German

In Case C-17/01: reference to the Court under Article 234 EC from the Bundesfinanzhof (Federal Finance Court) (Germany) for a preliminary ruling in the proceedings pending before that court between Finanzamt Sulingen and 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; L.A. Geelhoed, Advocate General; M.-F. Contet, Principal Administrator, for the Registrar, has given a judgment on 29 April 2004, in which it has ruled:

(1)  OJ C 79, 10.3.2001.