CELEX: 62009CA0049
Language: en
Date: 2010-10-28 00:00:00
Title: Case C-49/09: Judgment of the Court (Third Chamber) of 28 October 2010 — European Commission v Republic of Poland (Failure of a Member State to fulfil obligations — Value added tax — Directive 2006/112/EC — Later accession of Member States — Transitional provisions — Temporal application — Application of a reduced rate — Clothing and clothing accessories for babies and children’s footwear)

18.12.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 346/9
            
         Judgment of the Court (Third Chamber) of 28 October 2010 — European Commission v Republic of Poland
   (Case C-49/09) (1)
   
   (Failure of a Member State to fulfil obligations - Value added tax - Directive 2006/112/EC - Later accession of Member States - Transitional provisions - Temporal application - Application of a reduced rate - Clothing and clothing accessories for babies and children’s footwear)
   2010/C 346/15
   Language of the case: Polish
   
      Parties
   
   
      Applicant: European Commission (represented by: D. Triantafyllou and K. Herrmann, acting as Agents)
   
      Defendant: Republic of Poland (represented by: M. Szpunar, M. Dowgielewicz, M. Jarosz and A. Rutkowska, acting as Agents)
   
      Re:
   
   Failure of a Member State to fulfil obligations — Infringement of Article 98 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1), in conjunction with Annex III thereto — Application of a reduced rate of VAT to clothing and clothing accessories for babies and children’s footwear
   
      Operative part of the judgment
   
   The Court:
   
               1.
            
            
               Declares that, by applying a reduced value added tax rate of 7 % to supplies, import and intra-Community acquisition of clothing and clothing accessories for babies and of children’s footwear, the Republic of Poland has failed to fulfil its obligations under Article 98 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, in conjunction with Annex III thereto;
            
         
               2.
            
            
               Orders the Republic of Poland to pay the costs.
            
         
      (1)  OJ C 102, 1.5.2009.