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Court of Justice of the European Union · Judgment

C‑414/10VELECLAIR SA v Ministre du Budget, des Comptes publics et de la Réforme de l’État

Decided
2012-03-29
ECLI
ECLI:EU:C:2012:183
CELEX
62010CJ0414
Finality
Final, the decision cannot be appealed

The court's own keywords

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.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
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    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

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