39In fact, the dispute in the main proceedings concerns only VAT paid in the years 2000 to 2004. The requests for consultation of the committee preceded the adoption of the national measure extending the derogation in 1999 and in 2000. Under those circumstances, the question submitted to the Court goes beyond the legislation applicable to the dispute in the main proceedings and is, therefore, inadmissible (see, most recently, Case C-165/03 Längst [2005] ECR I-5637). In any case, the Court has held that Article 27 of the Sixth Directive does not preclude the Council's decision authorising a Member State to adopt special measures derogating from the said directive from being introduced a posteriori (see Case C-17/01 Sudholz [2004] ECR I-4243, paragraph 23). The same rule should apply to the consultation of the VAT Committee referred to in Article 17(7) of the same directive.
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