Joined Cases C-538/08 and C-33/09: Judgment of the Court (Third Chamber) of 15 April 2010 (reference for a preliminary ruling from the Hoge Raad der Nederlanden, Gerechtshof Amsterdam — Netherlands) — X Holding B.V. v Staatssecretaris van Financiën (Case C-538/08), Oracle Nederland BV v Inspecteur van de Belastingdienst Utrecht-Gooi (Case C-33/09) (Sixth VAT Directive — Right to deduct input tax — National legislation excluding certain categories of goods and services from the right to deduct — Option for Member States to retain rules excluding the right to deduct which were in existence when the Sixth VAT Directive entered into force — Amendment after that directive had entered into force)