CELEX: 62010CN0414
Language: en
Date: 2010-08-19 00:00:00
Title: Case C-414/10: Reference for a preliminary ruling from the Conseil d’État (France) lodged on 19 August 2010 — Société Veleclair v Ministre du budget, des comptes publics et de la réforme de l’État

6.11.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 301/10
            
         Reference for a preliminary ruling from the Conseil d’État (France) lodged on 19 August 2010 — Société Veleclair v Ministre du budget, des comptes publics et de la réforme de l’État
   (Case C-414/10)
   ()
   2010/C 301/13
   Language of the case: French
   
      Referring court
   
   Conseil d’État
   
      Parties to the main proceedings
   
   
      Applicant: Société Veleclair
   
      Defendant: Ministre du budget, des comptes publics et de la réforme de l’État
   
      Question referred
   
   Does Article 17(2)(b) of the Sixth Directive (1) permit a Member State to make the right to deduct value added tax on importation conditional, regard being had in particular to the risk of tax evasion, upon the actual payment of that tax by the taxable person, where the taxable person for the purposes of value added tax on importation and the holder of the corresponding right to deduction are, as in France, the same person?
   
      (1)  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).