Court of Justice 17 November 2011, C‑414/10 (VELECLAIR SA v Ministre du Budget, des Comptes publics et de la Réforme de l’État.)

OPINION OF ADVOCATE GENERAL KOKOTT delivered on 17 November 2011 ( 1 ) Case C-414/10 Véleclair SA v Ministre du budget, des comptes publics et de la réforme de l’Etat (Reference for a preliminary ruling from the Conseil d’État (France)) ‛Common system of value added tax — Sixth Directive — Value added tax on importation — Right to deduct — National provision pursuant to which the right to deduct