CELEX: 62012CA0197
Language: en
Date: 2013-03-21 00:00:00
Title: Case C-197/12: Judgment of the Court (Tenth Chamber) of 21 March 2013 — European Commission v French Republic (Failure of a Member State to fulfil obligations — Taxation — VAT — Directive 2006/112/EC — Article 148 — Exemption of certain transactions intended for vessels carrying passengers for reward or used for the purpose of commercial activities — Condition that the vessels must be used for navigation on the high seas)

1.6.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 156/14
            
         Judgment of the Court (Tenth Chamber) of 21 March 2013 — European Commission v French Republic
   (Case C-197/12) (1)
   
   (Failure of a Member State to fulfil obligations - Taxation - VAT - Directive 2006/112/EC - Article 148 - Exemption of certain transactions intended for vessels carrying passengers for reward or used for the purpose of commercial activities - Condition that the vessels must be used for navigation on the high seas)
   2013/C 156/22
   Language of the case: French
   
      Parties
   
   
      Applicant: European Commission (represented by: F. Dintilhac and C. Soulay, Agents)
   
      Defendant: French Republic (represented by: G. de Bergues, J.-S. Pilczer and D. Colas, Agents)
   
      Re:
   
   Failure of a Member State to fulfil obligations — Breach of Article 148(a), (c) and (d) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Exemption of certain transactions intended for vessels carrying passengers for reward or used for the purpose of commercial activities — Condition that the vessels must be used for navigation on the high seas — Compatibility of a national measure which impermissibly extends the exemptions provided for by the directive
   
      Operative part of the judgment
   
   The Court:
   
               1.
            
            
               Declares that, by not making the exemption from value added tax of transactions referred to in Article 262, Part II(2), (3), (6) and (7), of the Code général des impôts conditional on the requirement of use for navigation on the high seas, in respect of vessels carrying passengers for reward and those used for the purpose of commercial activities, the French Republic has failed to fulfil its obligations under Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, in particular Article 148(a), (c) and (d) thereof;
            
         
               2.
            
            
               Orders the French Republic to pay the costs.
            
         
      (1)  OJ C 217, 21.7.2012.