translate English to French: He proposed that the Court should rule as follows: '(1) Article 18(4) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment is sufficiently clear, precise and unconditional to be capable of being invoked directly by taxable persons in the internal legal systems of the Member States; (2) National provisions that permit the preventive retention of VAT credits supposedly due to a taxable person in respect of a particular tax period are not, in principle, incompatible with Article 18(4) of the Sixth Directive; (3) VAT retention measures must, however, not go beyond what is strictly necessary to protect the fiscal interests of the Member States in ensuring the effective collection of VAT and national courts must ensure that a taxable person whose exercise of the right to deduct conferred by Article 18(4) of the Sixth Directive is affected by such retention measures is guaranteed effective procedural safeguards prior to the adoption of the measure, which must include, inter alia, reasonable notice of the reasons for the proposed retention and the opportunity of seeking effective judicial control of the measure after its adoption by the VAT administration.
2) Des dispositions nationales autorisant la retenue préventive de crédits de TVA présumés être dus à un assujetti pour une période donnée ne sont pas, en principe, incompatibles avec l'article 18, paragraphe 4, de la sixième directive. 3) Des mesures de retenue de la TVA ne doivent, cependant, pas aller au-delà de ce qui est strictement nécessaire à la sauvegarde des intérêts fiscaux des États membres, impliquant la perception exacte de la TVA, et les juridictions nationales doivent veiller à ce qu'un assujetti que de telles mesures de retenue empêchent d'exercer le droit à déduction conféré par l'article 18, paragraphe 4, de la sixième directive se voie assurer des garanties procédurales effectives avant l'adoption de la mesure, garanties qui doivent inclure notamment la notification adéquate des motifs de la retenue proposée et la possibilité de solliciter un contrôle juridictionnel efficace de la mesure après son adoption par l'administration de la TVA.