CELEX: 62009CN0041
Language: en
Date: 2009-01-29 00:00:00
Title: Case C-41/09: Action brought on 29 January 2009 — Commission of the European Communities v Kingdom of the Netherlands

6.6.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 129/2
            
         Action brought on 29 January 2009 — Commission of the European Communities v Kingdom of the Netherlands
   (Case C-41/09)
   2009/C 129/03
   Language of the case: Dutch
   
      Parties
   
   
      Applicant: Commission of the European Communities (represented by: D. Triantafyllou and W. Roels, Agents)
   
      Defendant: Kingdom of the Netherlands
   
      Form of order sought
   
   
               —
            
            
               rule that, by applying a reduced rate of VAT to the supply, importation and intra-Community acquisition of certain live animals, in particular horses, which are not normally intended for the preparation or production of foodstuffs for human or animal consumption, the Kingdom of the Netherlands has failed to fulfil its obligations under Article 12 of, in conjunction with Annex H to, the Sixth VAT Directive, (1) and under Articles 96, 97, 98 and 99(1) of, in conjunction with Annex III to, the VAT Directive; (2)
               
            
         
               —
            
            
               order the Kingdom of the Netherlands to pay the costs.
            
         
      Pleas in law and main arguments
   
   The Commission takes the view that the Netherlands Wet op de omzetbelasting (Law on turnover tax) breaches the provisions of Articles 96, 97, 98 and 99(1) of, in conjunction with Annex III to, the VAT Directive by applying a reduced rate of VAT to the supply of certain live animals (in particular, horses) even in cases where those animals are not intended for the preparation or production of foodstuffs. More specifically, the Commission is of the opinion that live animals — and, in particular, horses — which are not normally intended for use as foodstuffs do not come under Category 1 of Annex III to the VAT Directive.
   According to settled case-law, Category 1 of Annex III to the VAT Directive must, in the same way as any other provision concerning the reduced rates of VAT, be subject to strict interpretation. Furthermore, in the light of the wording of Category 1 of Annex III to the Directive, the reduced rate applies to foodstuffs.
   
      (1)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1).
   
      (2)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).