CELEX: 62009CA0094
Language: en
Date: 2010-05-06 00:00:00
Title: Case C-94/09: Judgment of the Court (First Chamber) of 6 May 2010 — European Commission v French Republic (Failure of a Member State to fulfil obligations — VAT — Directive 2006/112/EC — Article 98(1) and (2) — Supply of services by undertakers — Application of a reduced rate to the service involving transportation of a body by vehicle)

3.7.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 179/11
            
         Judgment of the Court (First Chamber) of 6 May 2010 — European Commission v French Republic
   (Case C-94/09) (1)
   
   (Failure of a Member State to fulfil obligations - VAT - Directive 2006/112/EC - Article 98(1) and (2) - Supply of services by undertakers - Application of a reduced rate to the service involving transportation of a body by vehicle)
   2010/C 179/16
   Language of the case: French
   
      Parties
   
   
      Applicant: European Commission (represented by: M. Afonso, Agent)
   
      Defendant: French Republic (represented by: G. de Bergues and J.-S. Pilczer, Agents)
   
      Re:
   
   Failure of Member State to fulfil obligations — Infringement of Articles 96 to 99(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Activities of undertakers — Obligation to apply a single rate of tax to an indivisible complex service provided by undertakers — Prohibition on applying variable reduced rates of VAT
   
      Operative part of the judgment
   
   The Court:
   
               1.
            
            
               Dismisses the action.
            
         
               2.
            
            
               Orders the European Commission to pay the costs.
            
         
      (1)  OJ C 113, 16.5.2009.