CELEX: 62013CA0502
Language: en
Date: 2015-03-05 00:00:00
Title: Case C-502/13: Judgment of the Court (Fourth Chamber) of 5 March 2015 — European Commission v Grand Duchy of Luxembourg (Failure of a Member State to fulfil obligations — Taxation — VAT — Application of a reduced rate — Supply of digital books or electronic books)

27.4.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 138/9
            
         Judgment of the Court (Fourth Chamber) of 5 March 2015 — European Commission v Grand Duchy of Luxembourg
   (Case C-502/13) (1)
   
   ((Failure of a Member State to fulfil obligations - Taxation - VAT - Application of a reduced rate - Supply of digital books or electronic books))
   (2015/C 138/10)
   Language of the case: French
   
      Parties
   
   
      Applicant: European Commission (represented by: C. Soulay and F. Dintilhac, acting as Agents)
   
      Defendant: Grand Duchy of Luxembourg (represented by: D. Holderer, acting as Agent)
   
      Intervener in support of the applicant: Council of the European Union (represented by: E. Chatziioakeimidou and A. de Gregorio Merino, acting as Agents)
   
      Intervener in support of the defendant: Kingdom of Belgium (represented by: M. Jacobs and J.-C. Halleux, acting as Agents)
   
      Operative part of the judgment
   
   The Court:
   
               (1)
            
            
               Declares that, by applying a rate of value added tax of 3 % to the supply of digital or electronic books, the Grand Duchy of Luxembourg has failed to fulfil its obligations under Articles 96 to 99, 110 and 114 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax as amended by Council Directive 2010/88/EU of 7 December 2010, read in conjunction with Annexes II and III to that directive and Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC;
            
         
               (2)
            
            
               Orders the Grand Duchy of Luxembourg to bear its own costs and to pay those incurred by the European Commission;
            
         
               (3)
            
            
               Orders the Kingdom of Belgium and the Council of the European Union to bear their own costs.
            
         
      (1)  OJ C 344, 23.11.2013.