CELEX: 62009CA0311
Language: en
Date: 2010-05-06 00:00:00
Title: Case C-311/09: Judgment of the Court (Third Chamber) of 6 May 2010 — Commission of the European Communities v Republic of Poland (Failure of a Member State to fulfil obligations — Taxation — VAT — International carriage of persons — Flat-rate taxation of transporters domiciled outside the national territory)

3.7.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 179/14
            
         Judgment of the Court (Third Chamber) of 6 May 2010 — Commission of the European Communities v Republic of Poland
   (Case C-311/09) (1)
   
   (Failure of a Member State to fulfil obligations - Taxation - VAT - International carriage of persons - Flat-rate taxation of transporters domiciled outside the national territory)
   2010/C 179/22
   Language of the case: Polish
   
      Parties
   
   
      Applicant: European Commission (represented by: I. Martinez del Peral Cagigal and M. van Beek, acting as Agents)
   
      Defendant: Republic of Poland (represented by: M. Dowgielewicz und M. Szpunar, acting as Agents)
   
      Re:
   
   Failure of a Member State to fulfil obligations — Infringement of Articles 73, 168 and 273 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — International carriage of persons by road — National rules requiring transporters domiciled abroad to pay VAT under a flat-rate system based only on the number of persons transported to the national territory and which does not allow any right to deduct
   
      Operative part of the judgment
   
   The Court:
   
               1.
            
            
               Declares that, by charging value added tax in the manner set out in Chapter 13, Paragraph 35(1), (3), (4) and (5), of the Regulation of the Minister for Finance of 27 April 2004 on the implementation of certain provisions of the Law on the taxation of goods and services, the Republic of Poland has failed to fulfil its obligations under Articles 73, 168 and 273 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax;
            
         
               2.
            
            
               Orders the Republic of Poland to pay the costs.
            
         
      (1)  OJ C 256 of 24.10.2009.