Brussels, 16/12/2011 (Agence Europe) - France has failed to fulfil its obligations under the directive on the European VAT system (2006/112/EC) by requiring taxable persons not established in France to designate “tax respondents” who are responsible for declaring and paying the tax in their name. That was the decision of the Court of Justice of the EU in a ruling on Case C-642/10 acceding to an action for failure to fulfil an obligation brought by the European Commission in December...