Judgment_paragraph 16 · Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland (C-33/03)

16It must first be recalled in this connection that the provisions of Article 17 specify the conditions giving rise to the right to deduct and the extent of the right to deduct. They do not leave the Member States any discretion as regards their implementation (Case C-62/93 BP Soupergaz [1995] ECR I-1883, paragraph 35, and Case C-388/98 Commission ν Netherlands [2001] ECR I-8265, paragraph 43).