CELEX: 62009CJ0453
Failure of a Member State to fulfil obligations
Value added tax
Directive 2006/112/EC
Application of a reduced rate
Live animals normally intended for use in the preparation of foodstuffs for human and animal consumption
Supply, importation and acquisition of certain live animals, in particular horses

Failure of a Member State to fulfil obligations – Breach of Articles 96 and 98, read in conjunction with Annex III, of Council
Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) – Reduced rate – Supply,
importation and acquisition of certain live animals (in particular horses) not intended for the preparation or production
of foodstuffs for human or animal consumption.
Operative part
The Court:
1.
Declares that, by applying a reduced rate of value added tax to all supplies, imports and intra-Community acquisitions of
horses, the Federal Republic of Germany has failed to fulfil its obligations under Articles 96 and 98 of Council Directive
2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with Annex III thereto;
2.
Orders the Federal Republic of Germany to pay the costs;
3.
Orders the French Republic and the Kingdom of the Netherlands to bear their own costs.