CELEX: 62009CJ0228
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

Failure of a Member State to fulfil 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:
The Court:
1.
Dismisses the action;
2.
Orders the European Commission to pay the costs.