Judgment_paragraph 30 · VELECLAIR SA v Ministre du Budget, des Comptes publics et de la Réforme de l’État (C-414/10)

30For reasons set out more fully by the Advocate General in points 39 to 42 of her Opinion, making the right to deduct VAT on importation conditional upon the actual prior payment of that VAT would lead to the taxable person being subject, for a certain period, to an economic burden which should not be his and the avoidance of which is the specific aim of the rules governing deduction.

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

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