Judgment of the Court (Tenth Chamber) of 14 March 2013 — Commission v Ireland

(Case C-108/11)

‛Failure of a Member State to fulfil obligations — VAT — Reduced rate — Supply of greyhounds and horses not intended for the preparation or production of foodstuffs for human or animal consumption, hire of horses and insemination services — Directive 2006/112/EC — Infringement of Articles 96, 98, read in conjunction with Annex III, and 110’

1. 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 supplies of greyhounds and horses not intended for the preparation or production of foodstuffs for human or animal consumption, hire of horses and insemination services — Failure to fulfil obligations (Council Directive 2006/112, Arts 96, 98 and 110 and Annex III) (see paras 38-40, 42, 49, 50, 55, 58, 59)

2. Harmonisation of fiscal legislation — Common system of value added tax — Final consumer — Meaning — Person in a position to pass on the value added tax burden to other persons — Not included (Council Directive 2006/112, Art. 110) (see paras 51, 52)

Re:

Failure of a Member State to fulfil obligations — Infringement of Articles 96, 98 (in conjunction with Annex III) and Article 110 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — National legislation applying a reduced VAT rate to supplies of greyhounds and horses not intended for the preparation of foodstuffs, to the hire of horses and to certain insemination services.

Operative part

The Court:

1. Declares that, in applying a reduced rate of value added tax of 4.8% to supplies of greyhounds and horses not intended for the preparation of foodstuffs, to the hire of horses and certain insemination services, Ireland has failed to fulfil its obligations under Articles 96, 98, read in conjunction with Annex III, and 110 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax;

2. Orders Ireland to pay the costs;

3. Orders the French Republic to bear its own costs.

Judgment of the Court (Tenth Chamber) of 14 March 2013 — Commission v Ireland

(Case C-108/11)

‛Failure of a Member State to fulfil obligations — VAT — Reduced rate — Supply of greyhounds and horses not intended for the preparation or production of foodstuffs for human or animal consumption, hire of horses and insemination services — Directive 2006/112/EC — Infringement of Articles 96, 98, read in conjunction with Annex III, and 110’

1. 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 supplies of greyhounds and horses not intended for the preparation or production of foodstuffs for human or animal consumption, hire of horses and insemination services — Failure to fulfil obligations (Council Directive 2006/112, Arts 96, 98 and 110 and Annex III) (see paras 38-40, 42, 49, 50, 55, 58, 59)

2. Harmonisation of fiscal legislation — Common system of value added tax — Final consumer — Meaning — Person in a position to pass on the value added tax burden to other persons — Not included (Council Directive 2006/112, Art. 110) (see paras 51, 52)

Re:

Failure of a Member State to fulfil obligations — Infringement of Articles 96, 98 (in conjunction with Annex III) and Article 110 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — National legislation applying a reduced VAT rate to supplies of greyhounds and horses not intended for the preparation of foodstuffs, to the hire of horses and to certain insemination services.

Operative part

The Court:

1. Declares that, in applying a reduced rate of value added tax of 4.8% to supplies of greyhounds and horses not intended for the preparation of foodstuffs, to the hire of horses and certain insemination services, Ireland has failed to fulfil its obligations under Articles 96, 98, read in conjunction with Annex III, and 110 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax;

2. Orders Ireland to pay the costs;