Judgment of the Court (First Chamber), 29 March 2012

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

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)