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 30 June 2004. Article 3 This Decision is addressed to the Federal Republic of Germany. Done at Brussels, 13 May 2003. For the Council The President M. Chrisochoïdis (1) OJ L 145, 13.6.1977, p. 1. Directive last amended by Directive 2002/93/EC (OJ L 331, 7.12.2002, p. 27). (2) Proposal of 18 May 2003 (not yet published in the Official Journal). (3) OJ L 59, 4.3.2000, p. 12.
Article 2 
This Decision shall apply until 30 June 2004. Article 3 This Decision is addressed to the Federal Republic of Germany. Done at Brussels, 13 May 2003. For the Council The President M. Chrisochoïdis (1) OJ L 145, 13.6.1977, p. 1. Directive last amended by Directive 2002/93/EC (OJ L 331, 7.12.2002, p. 27). (2) Proposal of 18 May 2003 (not yet published in the Official Journal). (3) OJ L 59, 4.3.2000, p. 12.
Article 3 
This Decision is addressed to the Federal Republic of Germany. Done at Brussels, 13 May 2003