CELEX: 62005CA0462
Language: en
Date: 2008-06-12 00:00:00
Title: Case C-462/05: Judgment of the Court (Fourth Chamber) of 12 June 2008 — Commission of the European Communities v Portuguese Republic (Failure of a Member State to fulfil its obligations — Admissibility — Res judicata — Sixth VAT Directive — Article 4(5), first subparagraph, Article 12(3)(a) and Article 28(2)(e))

15.8.2008   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 209/3
            
         Judgment of the Court (Fourth Chamber) of 12 June 2008 — Commission of the European Communities v Portuguese Republic
   (Case C-462/05) (1)
   
   (Failure of a Member State to fulfil its obligations - Admissibility - Res judicata - Sixth VAT Directive - Article 4(5), first subparagraph, Article 12(3)(a) and Article 28(2)(e))
   (2008/C 209/03)
   Language of the case: Portuguese
   Parties
   
      Applicant: Commission of the European Communities (represented by: R. Lyal and M. Afonso, acting as Agents)
   
      Defendant: Portuguese Republic (represented by: L. Fernandes, Â. Seiça Neves and R. Laires, acting as Agents)
   Re:
   Failure of a Member State to fulfil obligations — Infringement of Articles 12 and 28 of 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) — Maintaining in force a reduced rate of 5 % on tolls on road crossings of the river Tagus in Lisbon
   Operative part of the judgment
   The Court:
   
               1.
            
            
               Declares that, by maintaining in force a reduced rate of value added tax of 5 % applicable to road tolls for crossing the Tagus at Lisbon, the Portuguese Republic has failed to fulfil its obligations under Articles 12 and 28 of the 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, as amended by Council Directive 2001/4/EC of 19 January 2001;
            
         
               2.
            
            
               Orders the Portuguese Republic to pay the costs.
            
         
      (1)  OJ C 60, 11.3.2006.