CELEX: 62010CA0524
Language: en
Date: 2012-03-08 00:00:00
Title: Case C-524/10: Judgment of the Court (Fourth Chamber) of 8 March 2012 — European Commission v Portuguese Republic (Failure of a Member State to fulfil obligations — Common system of value added tax — Directive 2006/112/EC — Articles 296 to 298 — Common flat-rate scheme for farmers — Flat-rate compensation percentage set at nil rate)

28.4.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 126/2
            
         Judgment of the Court (Fourth Chamber) of 8 March 2012 — European Commission v Portuguese Republic
   (Case C-524/10) (1)
   
   (Failure of a Member State to fulfil obligations - Common system of value added tax - Directive 2006/112/EC - Articles 296 to 298 - Common flat-rate scheme for farmers - Flat-rate compensation percentage set at nil rate)
   2012/C 126/02
   Language of the case: Portuguese
   
      Parties
   
   
      Applicant: European Commission (represented by: M. Afonso, acting as Agent)
   
      Defendant: Portuguese Republic (represented by: L. Inez Fernandes and R. Laires, acting as Agents)
   
      Re:
   
   Failure of a Member State to fulfil obligations — Infringement of Articles 296 to 298 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Flat-rate scheme designed to offset the VAT levied on the purchases of goods and services by flat-rate farmers — Flat-rate compensation percentage set at nil rate
   
      Operative part of the judgment
   
   The Court:
   
               1.
            
            
               Declares that by applying to farmers a special scheme which does not comply with the scheme established by Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, because it exempts farmers from payment of value added tax and involves the application of a flat-rate compensation percentage at a nil rate, the Portuguese Republic failed to fulfil its obligations under Articles 296 to 298 of that directive;
            
         
               2.
            
            
               Dismisses the action as to the remainder;
            
         
               3.
            
            
               Orders the European Commission and the Portuguese Republic to bear their own costs.
            
         
      (1)  OJ C 30, 29.1.2011.