CELEX: 62009CA0228
Language: en
Date: 2010-05-20 00:00:00
Title: Case C-228/09: Judgement 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)

17.7.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 195/2
            
         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)
   2010/C 195/02
   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.