Judgment of the Court (Fifth Chamber) 8 January 2002 in Case C-409/99 (Reference for a preliminary ruling from the Verwaltungsgerichtshof): Metropol Treuhand WirtschaftstreuhandgmbH v Finanzlandesdirektion für Steiermark and between Michael Stadler and Finanzlandesdirektion für Vorarlberg (Sixth VAT Directive — Article 17(6) and (7) — Right to deduct input VAT — Exclusions provided for under national laws at the date of entry into force of the directive — Exclusions for cyclical economic reasons — Consultation of the Advisory Committee on value added tax)