Article 1 
By way of derogation from Article 17(2) of Directive 77/388/EEC, as amended by Article 28f of that Directive, the Federal Republic of Germany is hereby authorised to exclude from the right to deduct the VAT charged on expenditure on goods and services where more than 90 % of those goods and services are used for the private purposes of a taxable person or of his employees or, more generally, for non-business purposes. Article 2 By way of derogation from Article 17(2) of Directive 77/388/EEC, as amended by Article 28f of that Directive, and from Article 6(2)(a) of that Directive, the Federal Republic of Germany is hereby authorised to limit to 50 % the right to deduct the VAT charged on expenditure on vehicles not used exclusively for business purposes and not to treat as supplies of services for consideration the use for private purposes of vehicles belonging to a taxable person's business. The provisions of the first paragraph shall not apply where a vehicle represents a taxable person's current assets or, where such a vehicle is used up to a maximum of 5 % for private purposes. Article 3 This Decision shall apply as from 1 April 1999. It shall cease to be applicable on the date the Directive on expenditure not giving rise to the right to deduct VAT enters into force or shall expire on 31 December 2002 at the latest. Article 4 This Decision is addressed to the Federal Republic of Germany. Done at Brussels, 28 February 2000. For the Council The President J. PINA MOURA (1) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 1999/85/EC (OJ L 277, 28.10.1999, p. 34). (2) See Case of 29 May 1997, Werner Skripalle (C-63/96, 1997 ECR, p. I-2847). (3) OJ C 219, 15.7.1998, p. 16.
Article 2 
By way of derogation from Article 17(2) of Directive 77/388/EEC, as amended by Article 28f of that Directive, and from Article 6(2)(a) of that Directive, the Federal Republic of Germany is hereby authorised to limit to 50 % the right to deduct the VAT charged on expenditure on vehicles not used exclusively for business purposes and not to treat as supplies of services for consideration the use for private purposes of vehicles belonging to a taxable person's business. The provisions of the first paragraph shall not apply where a vehicle represents a taxable person's current assets or, where such a vehicle is used up to a maximum of 5 % for private purposes. Article 3 This Decision shall apply as from 1 April 1999. It shall cease to be applicable on the date the Directive on expenditure not giving rise to the right to deduct VAT enters into force or shall expire on 31 December 2002 at the latest. Article 4 This Decision is addressed to the Federal Republic of Germany. Done at Brussels, 28 February 2000. For the Council The President J. PINA MOURA (1) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 1999/85/EC (OJ L 277, 28.10.1999, p. 34). (2) See Case of 29 May 1997, Werner Skripalle (C-63/96, 1997 ECR, p. I-2847). (3) OJ C 219, 15.7.1998, p. 16.
Article 3 
This Decision shall apply as from 1 April 1999. It shall cease to be applicable on the date the Directive on expenditure not giving rise to the right to deduct VAT enters into force or shall expire on 31 December 2002 at the latest. Article 4 This Decision is addressed to the Federal Republic of Germany. Done at Brussels, 28 February 2000. For the Council The President J. PINA MOURA (1) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 1999/85/EC (OJ L 277, 28.10.1999, p. 34). (2) See Case of 29 May 1997, Werner Skripalle (C-63/96, 1997 ECR, p. I-2847). (3) OJ C 219, 15.7.1998, p. 16.
Article 4 
This Decision is addressed to the Federal Republic of Germany. Done at Brussels, 28 February 2000. For the Council The President J. PINA MOURA (1) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive 1999/85/EC (OJ L 277, 28.10.1999, p. 34). (2) See Case of 29 May 1997, Werner Skripalle (C-63/96, 1997 ECR, p. I-2847). (3) OJ C 219, 15.7.1998, p. 16.