CELEX: 62009CJ0228
Language: en
Date: 2010-05-20
Title: Judgment of the Court (Third Chamber) of 20 May 2010. # European Commission v Republic of Poland. # 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. # Case C-228/09.

Judgment of the Court (Third Chamber) of 20 May 2010 – Commission v Poland
      (Case C‑228/09)
      Failure of a Member State to fulfil 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
      Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Taxable amount (Council Directive 2006/112, Arts 78(1)(a), 79, 83 and 86) (see paras 33-34, 39-40, 46-48, 50-51)
      Re:
      
         
               Failure of a Member State to fulfil 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: 
      The Court:
      
         
                  1.
               
               
                  
               
               
                  	Dismisses the action;
               
            
         
                  2.
               
               
                  
               
               
                  	Orders the European Commission to pay the costs.