Judgment of the Court (Fifth Chamber) of 22 February 2001 in Case C-408/98 (reference for a preliminary ruling from the High Court of Justice of England and Wales, Queen's Bench Division (Divisional Court)): Abbey National plc v Commissioners of Customs and Excise (VAT — Articles 5(8) and 17(2)(a) and (5) of the Sixth VAT Directive — Transfer of a totality of assets — Deduction of input tax on services used by the transferor for the purposes of the transfer — Goods and services used for the purposes of the taxable person's taxable transactions)