CELEX: 62013CA0479
Language: en
Date: 2015-03-05 00:00:00
Title: Case C-479/13: Judgment of the Court (Fourth Chamber) of 5 March 2015 — European Commission v French Republic (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 138/8
            
         Judgment of the Court (Fourth Chamber) of 5 March 2015 — European Commission v French Republic
   (Case C-479/13) (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 138/09)
   Language of the case: French
   
      Parties
   
   
      Applicant: European Commission (represented by: C. Soulay and F. Dintilhac, acting as Agents)
   
      Defendant: French Republic (represented by: D. Colas and J.-S. Pilczer, 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 reduced rate of value added tax to the supply of digital or electronic books, the French Republic has failed to fulfil its obligations under Articles 96 and 98 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 French Republic to bear its own costs and to pay those incurred by the European Commission;
            
         
               (3)
            
            
               Orders the Kingdom of Belgium to bear its own costs.
            
         
      (1)  OJ C 344, 23.11.2013.