TITJUR Ampafrance and Sanofi Opinion of Mr Advocate General Cosmas delivered on 23 March 2000. # Ampafrance SA v Directeur des services fiscaux de Maine-et-Loire (C-177/99) and Sanofi Synthelabo v Directeur des services fiscaux du Val-de-Marne (C-181/99). # References for a preliminary ruling: Tribunal administratif de Nantes and Tribunal administratif de Melun - France. # VAT - Deduction of tax - Exclusion of the right of deduction - Entertainment costs - Proportionality. # Joined cases C-177/99 and C-181/99.