Judgment of the Court (first chamber) of March 29, 2012. # VELECLAIR SA v Minister of the Budget, Public Accounts and State Reform. # Request for a preliminary ruling: Council of State - France. # VAT - Sixth Directive - Article 17(2)(b) - Taxation of a product imported from a third country - National regulations - Right to deduct VAT on import - Condition - Actual payment of VAT by the taxpayer. # Case C-414/10.

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Official record CELEX 62010CJ0414 from European Union at Court of Justice of the European Union. Dated 29 March 2012. Status: decided.

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• Arrêt de la Cour (première chambre) du 29 mars 2012. # VELECLAIR SA contre Ministre du Budget, des Comptes publics et de la Réforme de l'État. # Demande de décision préjudicielle: Conseil d'État - France. # TVA - Sixième directive - Article 17, paragraphe 2, sous b) - Taxation d’un produit importé d’un pays tiers - Réglementation nationale - Droit à déduction de la TVA à l’importation - Condition - Paiement effectif de la TVA par le redevable. # Affaire C-414/10.

  judgment · FR · 29 March 2012

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