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CELEX 62010CC0414

Opinion of Advocate General Kokott delivered on 17 November 2011.#VELECLAIR SA v Ministre du Budget, des Comptes publics et de la Réforme de l’État.#Reference for a preliminary ruling from the 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.

decidedEuropean Union· Court of Justice of the European Union· EN

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17 November 2011

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17 November 2011 · Decided

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decided

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Taxation, Budget

Source updated

17 November 2011

Taxation · Budget

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Official report CELEX 62010CC0414 from European Union at Court of Justice of the European Union. Dated 17 November 2011. Status: decided.

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  1. 17 November 2011

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Mišljenje nezavisnog odvjetnika Gđa J. Kokott iznesen 2011. studeni 17.#Véleclair SA protiv Ministre du budget, des comptes publics et de la réforme de l'Etat.#Zahtjev za prethodnu odluku, podnesena po Conseil d'État.#Predmet C-414/10.

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  • Mišljenje nezavisnog odvjetnika Gđa J. Kokott iznesen 2011. studeni 17.#Véleclair SA protiv Ministre du budget, des comptes publics et de la réforme de l'Etat.#Zahtjev za prethodnu odluku, podnesena po Conseil d'État.#Predmet C-414/10.

    judgment · HR · 17 November 2011

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  • Konklużjonijiet tal-Avukat Ġenerali J. Kokott, ippreżentati fis-17 taʼ Novembru 2011.#VELECLAIR SA vs Ministre du Budget, des Comptes publics et de la Réforme de l’État.#Talba għal deċiżjoni preliminari mressqa mill-Conseil d’État (Franza).#VAT — Sitt Direttiva — Artikolu 17(2)(b) — Intaxxar ta’ prodott importat minn pajjiż terz — Leġiżlazzjoni nazzjonali — Dritt għat-tnaqqis tal-VAT fuq l-importazzjoni — Kundizzjoni — Ħlas effettiv tal-VAT mill-persuna taxxabbli.#Kawża C-414/10.

    judgment · MT · 17 November 2011

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  • Stanovisko generální advokátky J. Kokott přednesené dne 17. listopadu 2011.#Véleclair SA v. Ministre du budget, des comptes publics et de la réforme de l'Etat.#Žádost o rozhodnutí o předběžné otázce podaná Conseil d'État.#DPH – Šestá směrnice – Článek 17 odst. 2 písm. b) – Zdanění zboží dovezeného ze třetí země – Vnitrostátní právní úprava – Právo na odpočet DPH při dovozu – Podmínka – Skutečné uhrazení DPH osobou povinnou k dani.#Věc C-414/10.

    judgment · CS · 17 November 2011

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  • Návrhy prednesené 17. novembra 2011 – generálna advokátka J. Kokott.#Véleclair SA proti Ministre du Budget, des Comptes publics et de la Réforme de l’État.#Návrh na začatie prejudiciálneho konania podaný Conseil d’État (Francúzsko).#DPH – Šiesta smernica – Článok 17 ods. 2 písm. b) – Zdanenie výrobku dovezeného z tretej krajiny – Vnútroštátna právna úprava – Právo na odpočet dovoznej DPH – Podmienka – Skutočné zaplatenie DPH platiteľom dane.#Vec C-414/10.

    judgment · SK · 17 November 2011

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  • Kohtujurist J. Kokott’i ettepanek, esitatud 17.11.2011.#VELECLAIR SA versus Ministre du Budget, des Comptes publics et de la Réforme de l'État.#Eelotsusetaotlus, mille on esitanud Conseil d'État (Prantsusmaa).#Käibemaks – Kuues direktiiv – Artikli 17 lõike 2 punkt b – Kolmandast riigist imporditud toote maksustamine – Siseriiklikud õigusnormid – Impordikäibemaksu mahaarvamise õigus – Tingimus – Käibemaksu tegelik maksmine maksu tasumise eest vastutava isiku poolt.#Kohtuasi C‑414/10.

    judgment · ET · 17 November 2011

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  • J. Kokott főtanácsnok indítványa, az ismertetés napja: 2011. november 17.#VELECLAIR SA kontra Ministre du Budget, des Comptes publics et de la Réforme de l’État.#A Conseil d’État (Franciaország) által benyújtott előzetes döntéshozatal iránti kérelem.#Héa – Hatodik irányelv – A 17. cikk (2) bekezdésének b) pontja – Harmadik országból behozott termék adóztatása – Nemzeti szabályozás – A behozatali héa levonásához való jog – Feltétel – A héának az adós általi tényleges megfizetése.#C‑414/10. sz. ügy.

    judgment · HU · 17 November 2011

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  • Forslag til afgørelse fra generaladvokat J. Kokott fremsat den 17. november 2011.#VELECLAIR SA mod Ministre du Budget, des Comptes publics et de la Réforme de l’État.#Anmodning om præjudiciel afgørelse indgivet af Conseil d’État (Frankrig).#Moms – sjette direktiv – artikel 17, stk. 2, litra b) – afgiftspålæggelse af et produkt, der indføres fra et tredjeland – nationale bestemmelser – ret til momsfradrag ved indførsel – betingelse – den afgiftspligtiges faktiske betaling af momsen.#Sag C-414/10.

    judgment · DA · 17 November 2011

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  • Conclusioni dell’avvocato generale J. Kokott, presentate il 17 novembre 2011.#Véleclair SA contro Ministre du Budget, des Comptes publics e de la Réforme de l’État.#[domanda di pronuncia pregiudiziale proposta dal Conseil d’État Francia].#IVA — Sesta direttiva — Articolo 17, paragrafo 2, lettera b) — Tassazione di un prodotto importato da un paese terzo — Normativa nazionale — Diritto a detrazione dell’IVA all’importazione — Presupposto — Pagamento effettivo dell’IVA da parte del soggetto passivo.#Causa C‑414/10.

    judgment · IT · 17 November 2011

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  • Заключение на генералния адвокат г‑жа J. Kokott, представено на 17 ноември 2011 г.#VELECLAIR SA срещу Ministre du Budget, des Comptes publics et de la Réforme de l’État.#Преюдициално запитване, отправено от Conseil d’État (Франция.#ДДС — Шеста директива — Член 17, параграф 2, буква б) — Данъчно облагане на стока, внесена от трета страна — Национална правна уредба — Право на приспадане на ДДС при внос — Условие — Ефективно плащане на ДДС от страна на лицето, платец на данъка.#Дело C‑414/10.

    judgment · BG · 17 November 2011

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  • Conclusiones de la Abogado General Sra. J. Kokott, presentadas el 17 de noviembre de 2011.#Véleclair SA contra Ministre du Budget, des Comptes publics et de la Réforme de l’État.#Petición de decisión prejudicial planteada por el Conseil d’État (Francia).#IVA — Sexta Directiva — Artículo 17, apartado 2, letra b) — Tributación de un producto importado de un tercer país — Normativa nacional — Derecho a deducción del IVA a la importación — Requisito — Pago efectivo del IVA por el deudor.#Asunto C‑414/10.

    judgment · ES · 17 November 2011

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  • Opinia rzecznika generalnego J. Kokott przedstawiona w dniu 17 listopada 2011 r.#VELECLAIR SA przeciwko Ministre du Budget, des Comptes publics et de la Réforme de l’État.#[wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Conseil d’État Francja].#Podatek VAT – Szósta dyrektywa – Artykuł 17 ust. 2 lit. b) – Opodatkowanie towarów sprowadzanych z państw trzecich – Uregulowania krajowe – Prawo do odliczenia podatku VAT w przywozie – Warunki – Rzeczywista zapłata podatku VAT przez podatnika.#Sprawa C‑414/10.

    judgment · PL · 17 November 2011

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  • Concluziile avocatului general J. Kokott prezentate la 17 noiembrie 2011.#Véleclair SA împotriva Ministre du Budget, des Comptes publics et de la Réforme de lʼÉtat.#Cerere de pronunțare a unei hotărâri preliminare formulată de Conseil dʼÉtat (Franța).#TVA — A șasea directivă — Articolul 17 alineatul (2) litera (b) — Taxarea unui produs importat dintr-o țară terță — Reglementare națională — Dreptul de deducere a TVA-ului la import — Condiție — Plata efectivă a TVA-ului de către persoana obligată la plata taxei.#Cauza C-414/10.

    judgment · RO · 17 November 2011

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  • Förslag till avgörande av generaladvokat J. Kokott, föredraget den 17 november 2011.#VELECLAIR SA mot Ministre du Budget, des Comptes publics et de la Réforme de l’État.#Begäran om förhandsavgörande från Conseil d’État (Frankrike).#Mervärdesskatt – Sjätte direktivet – Artikel 17.2 b – Beskattning av en produkt som importerats från tredjeland – Nationell lagstiftning – Rätt till avdrag för mervärdesskatt på import – Villkor – Den skattskyldiges faktiska betalning av mervärdesskatten.#Mål C-414/10.

    judgment · SV · 17 November 2011

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  • Generalinės advokatės J. Kokott išvada, pateikta 2011 m. lapkričio 17 d. .#Véleclair SA prieš Ministre du Budget, des Comptes publics et de la Réforme de l'État.#Conseil d'État (Prancūzija) prašymas priimti prejudicinį sprendimą.#PVM – Šeštoji direktyva – 17 straipsnio 2 dalies b punktas – Iš trečiosios šalies importuoto produkto apmokestinimas – Nacionalinės teisės aktai – Teisė į importo PVM atskaitą – Sąlyga – Asmens, kuriam tenka prievolė sumokėti mokestį, faktiškai sumokėtas PVM.#Byla C‑414/10.

    judgment · LT · 17 November 2011

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  • Sklepni predlogi generalne pravobranilke J. Kokott, predstavljeni 17. novembra 2011.#Véleclair SA proti Ministre du Budget, des Comptes publics et de la Réforme de l'État.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Conseil d'État (Francija).#DDV – Šesta direktiva – Člen 17(2)(b) – Obdavčitev proizvoda, uvoženega iz tretje države – Nacionalna ureditev – Pravica do odbitka DDV pri uvozu – Pogoj – Dejansko plačilo DDV s strani davčnega zavezanca.#Zadeva C-414/10.

    judgment · SL · 17 November 2011

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  • Conclusie van advocaat-generaal J. Kokott van 17 november 2011.#Véleclair SA tegen Ministre du Budget, des Comptes publics et de la Réforme de l’État.#Verzoek van de Conseil d’État (Frankrijk) om een prejudiciële beslissing.#Btw — Zesde richtlijn — Artikel 17, lid 2, sub b — Heffing van belasting over uit derde land ingevoerd product — Nationale regeling — Recht op aftrek van btw bij invoer — Voorwaarde — Daadwerkelijke betaling van btw door belastingplichtige.#Zaak C‑414/10.

    judgment · NL · 17 November 2011

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  • Conclusões da advogada‑geral J. Kokott apresentadas em 17 de novembro de 2011.#VELECLAIR SA contra Ministre du Budget, des Comptes publics et de la Réforme de l'État.#Pedido de decisão prejudicial apresentado pelo Conseil d’État (França).#IVA — Sexta Diretiva — Artigo 17.°, n.° 2, alínea b) — Tributação de um produto importado de um país terceiro — Regulamentação nacional — Direito a dedução do IVA na importação — Requisito — Pagamento efetivo do IVA pelo devedor.#Processo C‑414/10.

    judgment · PT · 17 November 2011

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  • Προτάσεις της γενικής εισαγγελέα J. Kokott της 17ης Νοεμβρίου 2011.#VELECLAIR SA κατά Ministre du Budget, des Comptes publics et de la Réforme de l'État.#Αίτηση του Conseil d'État (Γαλλία) για την έκδοση προδικαστικής αποφάσεως.#ΦΠΑ — Έκτη οδηγία — Άρθρο 17, παράγραφος 2, στοιχείο β΄ — Φορολόγηση προϊόντος εισαχθέντος από τρίτη χώρα — Εθνική ρύθμιση — Δικαίωμα προς έκπτωση του ΦΠΑ κατά την εισαγωγή — Προϋπόθεση — Πραγματική καταβολή του ΦΠΑ από τον υποκείμενο στον φόρο.#Υπόθεση C-414/10.

    judgment · EL · 17 November 2011

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  • Conclusions de l'avocat général Mme J. Kokott, présentées le 17 novembre 2011.#VELECLAIR SA contre Ministre du Budget, des Comptes publics et de la Réforme de l'État.#Demande de décision préjudicielle, introduite par le 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 · 17 November 2011

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  • Ģenerāladvokātes J. Kokotes [J. Kokott ] secinājumi, sniegti 2011. gada 17. novembrī.#VELECLAIR SA pret Ministre du Budget, des Comptes publics et de la Réforme de l'État.#Conseil d'État (Francija) lūgums sniegt prejudiciālu nolēmumu.#PVN – Sestā direktīva – 17. panta 2. punkta b) apakšpunkts – Nodokļa uzlikšana no trešās valsts importētai precei – Valsts tiesiskais regulējums – Tiesības uz importam piemērojamā PVN atskaitīšanu – Nosacījums – Nodokļa maksātāja faktiski veikta PVN samaksa.#Lieta C‑414/10.

    judgment · LV · 17 November 2011

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  • Schlussanträge der Generalanwältin J. Kokott vom 17. November 2011.#Véleclair SA gegen Ministre du Budget, des Comptes publics et de la Réforme de lʼÉtat.#Vorabentscheidungsersuchen des Conseil dʼÉtat.#Mehrwertsteuer – Sechste Richtlinie – Art. 17 Abs. 2 Buchst. b – Besteuerung eines aus einem Drittland eingeführten Erzeugnisses – Nationale Regelung – Recht auf Abzug der Einfuhrmehrwertsteuer – Voraussetzung – Tatsächliche Entrichtung der Mehrwertsteuer durch den Steuerpflichtigen.#Rechtssache C‑414/10.

    judgment · DE · 17 November 2011

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  • Julkisasiamies J. Kokottin ratkaisuehdotus 17.11.2011.#Véleclair SA vastaan Ministre du Budget, des Comptes publics et de la Réforme de l’État.#Conseil d’État’n (Ranska) esittämä ennakkoratkaisupyyntö.#Arvonlisävero – Kuudes direktiivi – 17 artiklan 2 kohdan b alakohta – Kolmannesta maasta tuodun tuotteen verotus – Kansallinen lainsäädäntö – Tuonnin arvonlisäveron vähennysoikeus – Edellytys – Veronmaksuvelvollisen tosiasiallisesti maksama arvonlisävero.#Asia C‑414/10.

    judgment · FI · 17 November 2011

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  • Opinion of Advocate General Kokott delivered on 17 November 2011.#VELECLAIR SA v Ministre du Budget, des Comptes publics et de la Réforme de l’État.#Reference for a preliminary ruling from the 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.

    judgment · EN · 17 November 2011

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