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Case C-414/10: Judgment of the Court (First Chamber) of 29 March 2012 (reference for a preliminary ruling from the Conseil d’État — France) — Véleclair SA v Ministre du Budget, des Comptes publics et de la Réforme de l’État (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)
ECLI:EU:UNKNOWN:62010CA0414
62010CA0414
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26.5.2012
Official Journal of the European Union
C 151/5
(Case C-414/10) (<span class="super">1</span>)
(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)
2012/C 151/08
Language of the case: French
Referring court
Parties to the main proceedings
Applicant: Véleclair SA
Defendant: Ministre du Budget, des Comptes publics et de la Réforme de l’État
Re:
Reference for a preliminary ruling — Conseil d’État — Interpretation of Article 17(2)(b) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — National legislation making the right to deduct value added tax on importation conditional on the actual payment of that tax by the taxable person
Operative part of the judgment
Article 17(2)(b) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment must be interpreted as not allowing a Member State to make the right to deduct value added tax on importation conditional upon the actual prior payment of that tax by the taxable person where that taxable person is also the holder of the right to deduction.
* Language of the case: French.
(1) OJ C 301, 6.11.2010.