Court of Justice 31 May 2001, C-338/98 (Commission of the European Communities v Kingdom of the Netherlands.)

Opinion of the Advocate-General Opinion of the Advocate-General I - Subject of the proceedings 1. In the present action, the Commission seeks a declaration that, by providing that an employer who is a taxable person for the purpose of value added tax (VAT) may deduct part of an allowance paid to an employee for business use of a private vehicle, the Kingdom of the Netherlands has failed to fulfil