Article 1 
By way of derogation from Article 17(2) of Directive 77/388/EEC Germany is authorised to exclude expenditure on goods and services from the right to deduct VAT when the goods and services in question are used more than 90 % for the private purposes of a taxable person or of his employees, or, more generally, for non-business purposes.
Article 2 
This Decision shall apply until 31 December 2009.
Article 3 
This Decision is addressed to the Federal Republic of Germany.