Judgment of the Court (First Chamber) of 29 March 2012.

VELECLAIR SA v Ministre du Budget, des Comptes publics et de la Réforme de l'État.

Reference for a preliminary ruling: Conseil d'État - France.

VAT - Sixth Directive - Article 17(2)(b) - Taxation of a product imported from a third country - National legislation - Right to deduct VAT on importation - Condition - Actual payment of VAT by the taxable person.

Case C-414/10.

European Court reports 2012 Page 00000

Bibliographic notice
Bibliographic notice + Text (bilingual display)
html