CELEX: 62015CA0390
Language: en
Date: 2017-03-07 00:00:00
Title: Case C-390/15: Judgment of the Court (Grand Chamber) of 7 March 2017 (request for a preliminary ruling from the Trybunał Konstytucyjny w Warszawie — Poland) — proceedings brought by the Rzecznik Praw Obywatelskich (RPO) (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Point 6 of Annex III — Validity — Procedure — Amendment of a proposal for a Council directive after the Parliament has given an opinion — No fresh consultation of the Parliament — Article 98(2) — Validity — Reduced rate of VAT precluded from being applied to the supply of digital books electronically — Principle of equal treatment — Comparability of two situations — Supply of digital books electronically and on all physical means of support)

8.5.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 144/5
            
         Judgment of the Court (Grand Chamber) of 7 March 2017 (request for a preliminary ruling from the Trybunał Konstytucyjny w Warszawie — Poland) — proceedings brought by the Rzecznik Praw Obywatelskich (RPO)
   (Case C-390/15) (1)
   
   ((Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Point 6 of Annex III - Validity - Procedure - Amendment of a proposal for a Council directive after the Parliament has given an opinion - No fresh consultation of the Parliament - Article 98(2) - Validity - Reduced rate of VAT precluded from being applied to the supply of digital books electronically - Principle of equal treatment - Comparability of two situations - Supply of digital books electronically and on all physical means of support))
   (2017/C 144/06)
   Language of the case: Polish
   
      Referring court
   
   Trybunał Konstytucyjny w Warszawie
   
      Parties to the main proceedings
   
   
      Applicant: Rzecznik Praw Obywatelskich (RPO)
   
      Other parties: Marszałek Sejmu Rzeczypospolitej Polskiej, Prokurator Generalny
   
      Operative part of the judgment
   
   Examination of the questions referred for a preliminary ruling has disclosed no factor of such a kind as to affect the validity of point 6 of Annex III to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2009/47/EC of 5 May 2009, or of Article 98(2) of that directive, read in conjunction with point 6 of Annex III thereto.
   
      (1)  OJ C 346, 19.10.2015.