Judgment of the Court (Fifth Chamber) of 19 September 2000 in Joined Cases C-177/99 and C-181/99 (references for a preliminary ruling from the Tribunal Administratif, (Administrative Court) Nantes (C-177/99) and Melun (181/99): Ampafrance SA v Directeur des Services Fiscaux de Maine-et-Loire (C-177/99) and Sanofi Synthelabo, formerly Sanofi Winthrop SA v Directeur des Services Fiscaux du Val-de-Marne (C-181/99) (VAT — Deduction of tax — Exclusion of the right of deduction — Entertainment costs — Proportionality)