# C_2012039EN.01000701.xml

| 11.2.2012 | EN | Official Journal of the European Union | C 39/7 |
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11.2.2012

EN

Official Journal of the European Union

C 39/7

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Judgment of the Court (Eighth Chamber) of 15 December 2011 — European Commission v French Republic

(Case C-624/10) (1)

(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)

(2012/C 39/10)

Language of the case: French

Parties

Applicant: European Commission (represented by: M. Afonso, acting as Agent)

Defendant: French Republic (represented by: G. de Bergues and N. Rouam, acting as Agents)

Re:

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 to identify oneself for VAT purposes — Nature and scope of the right to deduct

Operative part of the judgment

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 of France, that the seller or provider identifies him or herself for value added tax purposes in France and the offsetting of deductible value added tax that he or she has paid against that which he or she 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 of 28 November 2006 on the common system of value added tax, and, in particular, Articles 168, 171, 193, 194, 204 and 214 thereof; |
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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 of France, that the seller or provider identifies him or herself for value added tax purposes in France and the offsetting of deductible value added tax that he or she has paid against that which he or she 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 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. |
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2.

Orders the French Republic to pay the costs.

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(1)  OJ C 72, 5.3.2011.

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