Judgment — ECLI:EU:C:2012:130
Date: 2012-03-08
Language of the case: French
Court formation: Seventh Chamber
Subject matter: Taxation;Value added tax
Procedure: Action for failure to fulfil obligations - successful
Origin: France

Judgment of the Court (Seventh Chamber) of 8 March 2012 - European Commission v French Republic (Case C-596/10)  (Failure of Member State to fulfil obligations - Value Added Tax - Directive 2006/112/EC - Application of reduced VAT rates to transactions concerning equidae and in particular to horses) Language of the case: French Parties Applicant: European Commission (represented by: F. Dintilhac and M. Alfonso, Agents) Defendant: French Republic (represented by: G. de Bergues, J.-S. Pilczer and B. Beaupère-Manokha, Agents) Intervener: Ireland (represented by: D. O'Hagan, agent and N. Travers and G. Clohessy, barristers) Re: Failure of a Member State to fulfil obligations - Infringement of Articles 96 to 99 of Annex III to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) - Application of a reduced rate of VAT to equidae and in particular to horses Operative part of the judgment The Court: 1. Declares that, by applying reduced rates of VAT to transactions relating to equidae and, in particular, to horses, where they are not as a matter of course intended for use in the preparation of foodstuffs or in agricultural production, the French Republic has failed to fulfil its obligations under Articles 96 to 99 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 French Republic to pay the costs; 3. Orders Ireland to bear its own costs. ____________ 1 - OJ C 72, 5.3.2011.