CELEX: 62009CJ0453
Language: en
Date: 2011-05-12
Title: Judgment of the Court (Seventh Chamber) of 12 May 2011. # European Commission v Federal Republic of Germany. # Failure of a Member State to fulfil obligations - Value added tax - Directive 2006/112/EC - Application of a reduced rate - Live animals normally intended for use in the preparation of foodstuffs for human and animal consumption - Supply, importation and acquisition of certain live animals, in particular horses. # Case C-453/09.

Judgment of the Court (Seventh Chamber) of 12 May 2011 – Commission v Germany
      (Case C-453/09)
      Failure of a Member State to fulfil obligations – Value added tax – Directive 2006/112/EC – Application of a reduced rate – Live animals normally intended for use in the preparation of foodstuffs for human and animal consumption – Supply, importation and acquisition of certain live animals, in particular horses
      Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Discretionary power of the Member States to apply a reduced rate to certain supplies of goods and services (Council Directive
         2006/112, Arts 96 and 98 and Annex III) (see paras 44, 47-55)
      
      Re: 
      
         
               Failure of a Member State to fulfil obligations – Breach of Articles 96 and 98, read in conjunction with Annex III, of Council
                  Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) – Reduced rate – Supply,
                  importation and acquisition of certain live animals (in particular horses) not intended for the preparation or production
                  of foodstuffs for human or animal consumption.
               
            Operative part
      The Court: 
      
         
                  1.
               
               
                  
               
               
                  	Declares that, by applying a reduced rate of value added tax to all supplies, imports and intra-Community acquisitions of
                     horses, the Federal Republic of Germany 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, read in conjunction with Annex III thereto;
                  
               
            
         
                  2.
               
               
                  
               
               
                  	Orders the Federal Republic of Germany to pay the costs; 
               
            
         
                  3.
               
               
                  
               
               
                  	Orders the French Republic and the Kingdom of the Netherlands to bear their own costs.