CELEX: 62009CJ0441
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

Judgment of the Court (Seventh Chamber) of 12 May 2011 – Commission v Austria
(Case C-441/09)
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
Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Discretionary power of the Member States to apply a reduced rate to certain supplies of goods and services (Council Directive
2006/112, Arts 96 and 98 and Annex III) (see paras 40, 43-50)
Re
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 Republic of Austria 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 Republic of Austria to pay the costs;
3.
Orders the French Republic and the Kingdom of the Netherlands to bear their own costs.