C-624/10European Commission v French Republic

Domstolens egne nøkkelord

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.

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