CELEX: 62009CJ0311
Failure of a Member State to fulfil obligations
Directive 89/105/EEC
Inclusion of medicinal products for human use in the national health insurance system
Article 6(1)
List of medicinal products covered by the national health insurance system establishing three different categories of reimbursement subject to conditions
Time-limit for adopting a decision on an application for inclusion of a medicinal product in the categories of that list offering the most favourable reimbursement conditions

Failure of a Member State to fulfil obligations – Infringement of Articles 73, 168 and 273 of Council Directive 2006/112/EC
of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) – International carriage of persons by road
– National rules requiring transporters domiciled abroad to pay VAT under a flat-rate system based only on the number of persons
transported to the national territory and which does not allow any right to deduct tax paid at an earlier stage.
Operative part:
The Court:
1.
Declares that, by charging value added tax in the manner set out in Chapter 13, Paragraph 35(1), (3), (4) and (5), of the
Regulation of the Minister for Finance of 27 April 2004 on the implementation of certain provisions of the Law on the taxation
of goods and services, the Republic of Poland has failed to fulfil its obligations under Articles 73, 168 and 273 of Council
Directive 2006/112/EC of 28 November 2006 on the common system of value added tax;
2.
Orders the Republic of Poland to pay the costs.