Court of Justice 13 January 2000, C-429/97 (Commission of the European Communities v French Republic.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. This infringement action concerns the treatment of cross-border transactions under the Community VAT system. France is refusing to make refunds pursuant to the Eighth VAT Directive of French VAT paid by German waste-disposal contractors in respect of upstream services provided to them by French-based subcontractors.