Judgment of the Court (Fifth Chamber) of 8 November 2001 in Case C-338/98: Commission of the European Communities v Kingdom of the Netherlands (Failure of a Member State to fulfil its obligations — Articles 17(2)(a) and 18(1)(a) of the Sixth VAT Directive — National legislation allowing an employer to deduct, as input tax, a certain percentage of an allowance paid to an employee for business use of a private vehicle)