Judgment — ECLI:EU:C:2015:358
Date: 2015-06-04
Language of the case: Polish
Court formation: Seventh Chamber
Subject matter: Taxation;Value added tax
Procedure: Action for failure to fulfil obligations - successful;Action for failure to fulfil obligations - unfounded;Action for failure to fulfil obligations - inadmissible
Origin: Poland

summary of the pleas in law on which the application is based — Unambiguous wording of the form of order sought by the applicant (Rules of Procedure of the Court of Justice, Art. 120(c)) (see paras 16, 17) 2. Actions for failure to fulfil obligations — Proof of failure — Burden of proof on Commission — Presumptions — Not permissible — Production of evidence showing failure (Art. 258 TFEU) (see paras 18, 27, 32) 3. Actions for failure to fulfil obligations — Application initiating proceedings — Statement of subject-matter and pleas in law — Formal requirements — Failure to set out precise complaint (Art. 258 TFEU; Statute of the Court of Justice, Art. 21, first para.; Rules of Procedure of the Court of Justice, Art. 120(c)) (see paras 35) 4. Actions for failure to fulfil obligations — Subject-matter of the dispute — Determination during the pre-litigation procedure — More precise formulation of the complaints in the reply, without modifying or broadening the subject-matter of the dispute — Lawfulness (Art. 258 TFEU) (see paras 37) 5. Harmonisation of fiscal legislation — Common system of value added tax — Discretionary power of the Member States to apply a reduced rate to certain supplies of goods and services — Application of a reduced rate to medical equipment, aids and other appliances and pharmaceutical products — Products not falling within Annex III to Directive 2006/112 — Failure to fulfil obligations — No justification (Council Directive 2006/112, Art. 96 to 98 and Annex III) (see paras 40-42, 45-49, 51-53, operative part) Operative part The Court: 1. By applying a reduced rate of value added tax to supplies: – 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, in conjunction with Annex III of that Directive. 2. Dismisses the action as to the remainder. 3. Orders the European Commission and the Republic of Poland to bear their own costs. 1 OJ C 61, 1.3.2014.