31It is for the Member States’ tax authorities to lay down, as the third subparagraph of Article 17(5) of the Sixth Directive allows them to do, the method for determining the right to deduct, permitting them to provide for determination of a separate proportion for each sector of business or deduction on the basis of the use made of all or part of the goods and services for a specific activity, or they may even exclude the right of deduction in certain circumstances (see, to that effect, Royal Bank of Scotland, paragraph 19).
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