Recently, the ECJ declared invalid the authorization of the European Council allowing France to derogate from a standstill provision in Community law on deduction of input tax. Does this mean that France is left with the normal provisions of the Sixth Directive or could France return to the position it had on the date from which it should have "stood still"? Focus on the recent case law developments and analysis of the impact of the ECJ case law on some of the French national standstill regulations.