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).