Article 1 
By way of derogation from Article 168 of Directive 2006/112/EC, Germany is authorised to exclude VAT borne 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 from 1 January 2010 until 31 December 2012.
Article 3 
This Decision is addressed to the Federal Republic of Germany.