Judgment — ECLI:EU:C:2010:295
Date: 2010-05-20
Language of the case: Polish
Court formation: Third Chamber
Subject matter: Taxation;Value added tax
Procedure: Action for failure to fulfil obligations - unfounded
Origin: Poland

Judgement of the Court (Third Chamber) of 20 May 2010 - European Commission v Republic of Poland (Case C-228/09) 1 (Failure of a Member State to fulfil its obligations - VAT - Directive 2006/112/EC - Articles 78, 79, 83 and 86 - Taxable amount - Sale of a car - Inclusion in the taxable amount of a duty applicable to non-registered cars) Language of the case: Polish Parties Applicant: European Commission (represented by: D. Triantafyllou and A. Stobiecka-Kuik, acting as Agents) Defendant: Republic of Poland (represented by: M. Dowgielewicz, M. Jarosz and A. Rutkowska, acting as Agents) Re: Failure of a Member State to fulfil its obligations - Infringement of Articles 78, 79, 83 and 86 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) - Sale of a motor vehicle - Inclusion in the taxable amount of a duty payable on the registration of a vehicle Operative part of the judgment The Court: 1. Dismisses the application. 2. Orders the European Commission to pay the costs. ____________ 1 - OJ C 233 of 26.9.2009.