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18.12.2010 |
EN |
Official Journal of the European Union |
C 346/9 |
Judgment of the Court (Third Chamber) of 28 October 2010 — European Commission v Republic of Poland
(Case C-49/09) (1)
(Failure of a Member State to fulfil obligations - Value added tax - Directive 2006/112/EC - Later accession of Member States - Transitional provisions - Temporal application - Application of a reduced rate - Clothing and clothing accessories for babies and children’s footwear)
2010/C 346/15
Language of the case: Polish
Parties
Applicant: European Commission (represented by: D. Triantafyllou and K. Herrmann, acting as Agents)
Defendant: Republic of Poland (represented by: M. Szpunar, M. Dowgielewicz, M. Jarosz and A. Rutkowska, acting as Agents)
Re:
Failure of a Member State to fulfil obligations — Infringement of Article 98 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1), in conjunction with Annex III thereto — Application of a reduced rate of VAT to clothing and clothing accessories for babies and children’s footwear
Operative part of the judgment
The Court:
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1. |
Declares that, by applying a reduced value added tax rate of 7 % to supplies, import and intra-Community acquisition of clothing and clothing accessories for babies and of children’s footwear, the Republic of Poland has failed to fulfil its obligations under Article 98 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, in conjunction with Annex III thereto; |
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2. |
Orders the Republic of Poland to pay the costs. |