Judgement of the Court (Third Chamber) of 20 May 2010 — European Commission v Republic of Poland

(Case C-228/09) (1)

(Failure of a Member State to fulfil its obligations - VAT - Directive 2006/112/EC - Articles 78, 79, 83 and 86 - Taxable amount - Sale of a car - Inclusion in the taxable amount of a duty applicable to non-registered cars)

2010/C 195/02

Language of the case: Polish

Parties

Applicant: European Commission (represented by: D. Triantafyllou and A. Stobiecka-Kuik, acting as Agents)

Defendant: Republic of Poland (represented by: M. Dowgielewicz, M. Jarosz and A. Rutkowska, acting as Agents)

Re:

Failure of a Member State to fulfil its obligations — Infringement of Articles 78, 79, 83 and 86 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Sale of a motor vehicle — Inclusion in the taxable amount of a duty payable on the registration of a vehicle

Operative part of the judgment

The Court:

(1)  OJ C 233 of 26.9.2009.