CELEX: 62010CJ0624
Failure of a Member State to fulfil obligations
Taxation
Directive 2006/112/EC
Articles 168, 171, 193, 194, 204 and 214
Legislation of a Member State obliging a seller or provider established outside the national territory to designate a tax representative and to identify him or herself for VAT purposes in that Member State
Legislation allowing deductible VAT paid by the seller or provider established outside the national territory to be offset against the VAT collected by him or her in the name and on behalf of his or her customers

Failure of a Member State to fulfil obligations – Infringement of Articles 168, 171, 193, 194, 204 and 214 of Council Directive
2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) – National legislation imposing
the designation of a tax representative by a seller or provider established outside the national territory – Duty of identification
for VAT purposes – Nature and extent of the right to deduct.
Operative part
The Court:
1.
Declares that, by providing in Title IV of Administrative Instruction 3 A-9-06 No 105 of 23 June 2006 for an administrative
concession derogating from a value added tax reverse charge scheme and necessitating, among other things, the designation
of a tax representative by a seller or provider established outside France, the identification of that seller or provider
for value added tax purposes in France and the offsetting of the deductible value added tax that he has paid against that
which he has collected in the name and on behalf of his or her customers, the French Republic has failed to fulfil its obligations
under Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and, in particular, Articles
168, 171, 193, 194, 204 and 214 thereof;
2.
Orders the French Republic to pay the costs.