# C_2015236EN.01001102.xml

| 20.7.2015 | EN | Official Journal of the European Union | C 236/11 |
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Judgment of the Court (Seventh Chamber) of 4 June 2015 — European Commission v Republic of Poland

(Case C-678/13)( 1 )

((Failure of a Member State to fulfil obligations - VAT - Directive 2006/112/EC - Annex III - Reduced rate of VAT applicable to medical equipment, aids and other appliances and pharmaceutical products))

(2015/C 236/15)

Language of the case: Polish

Parties

Applicant: European Commission (represented by: L. Lozano Palacios and D. Milanowska, acting as Agents)

Defendant: Republic of Poland (represented by: B. Majczyna, acting as Agent)

Operative part of the judgment

The Court:

| 1. | Declares that, by applying a reduced rate of value added tax to supplies:
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of medical equipment, aids and other appliances which are not reserved for the exclusive personal use of the disabled or which are not normally intended to alleviate or treat disability, and —
of products which are not pharmaceutical products of a kind normally used for health care, prevention of illnesses and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection, under headings 82, 92 and 103 of annex No 3 of the Law on tax on goods and services (Ustawa o podatku od towarów i usług) of 11 March 2004 the Republic of Poland has failed to fulfil its obligations under Articles 96 to 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 of that Directive; | — | of medical equipment, aids and other appliances which are not reserved for the exclusive personal use of the disabled or which are not normally intended to alleviate or treat disability, and | — | of products which are not pharmaceutical products of a kind normally used for health care, prevention of illnesses and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection, |
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| — | of medical equipment, aids and other appliances which are not reserved for the exclusive personal use of the disabled or which are not normally intended to alleviate or treat disability, and | | | | |
| — | of products which are not pharmaceutical products of a kind normally used for health care, prevention of illnesses and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection, | | | | |

| 2. | Dismisses the action as to the remainder; |
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| 3. | Orders the European Commission and the Republic of Poland to bear their own costs. |
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( 1 )  OJ C 61, 1.3.2014.

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