43 In order to establish whether the national provisions at issue are consistent with Article 17(2)(a) of the Sixth Directive, it should first be recalled that, as the Court has previously held, Article 17(1) and (2) of the Sixth Directive specifies the conditions giving rise to the right to deduct VAT and the extent of that right and that provision does not leave the Member States any discretion as regards its implementation (Case C-62/93 BP Supergas [1995] ECR I-1883, paragraph 35).
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