Judgment of the Court (First Chamber) of 6 May 2010 — European Commission v French Republic

(Case C-94/09) (1)

(Failure of a Member State to fulfil obligations - VAT - Directive 2006/112/EC - Article 98(1) and (2) - Supply of services by undertakers - Application of a reduced rate to the service involving transportation of a body by vehicle)

(2010/C 179/16)

Language of the case: French

Parties

Applicant: European Commission (represented by: M. Afonso, Agent)

Defendant: French Republic (represented by: G. de Bergues and J.-S. Pilczer, Agents)

Re:

Failure of Member State to fulfil obligations — Infringement of Articles 96 to 99(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Activities of undertakers — Obligation to apply a single rate of tax to an indivisible complex service provided by undertakers — Prohibition on applying variable reduced rates of VAT

Operative part of the judgment

The Court:

1.	Dismisses the action.

2.	Orders the European Commission to pay the costs.

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(1)  OJ C 113, 16.5.2009.