CELEX: 62011CA0360
Language: en
Date: 2013-01-17 00:00:00
Title: Case C-360/11: Judgment of the Court (Third Chamber) of 17 January 2013 — European Commission v Kingdom of Spain (Failure of a Member State to fulfil obligations — Value added tax — Directive 2006/112/EC — Application of a reduced rate — Articles 96 and 98(2) — Points 3 and 4 of Annex III — ‘Pharmaceutical products normally used for health care, prevention of illnesses and as treatment for medical and veterinary purposes’ — ‘Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled’ )

2.3.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 63/4
            
         Judgment of the Court (Third Chamber) of 17 January 2013 — European Commission v Kingdom of Spain
   (Case C-360/11) (1)
   
   (Failure of a Member State to fulfil obligations - Value added tax - Directive 2006/112/EC - Application of a reduced rate - Articles 96 and 98(2) - Points 3 and 4 of Annex III - ‘Pharmaceutical products normally used for health care, prevention of illnesses and as treatment for medical and veterinary purposes’ - ‘Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled’)
   2013/C 63/05
   Language of the case: Spanish
   
      Parties
   
   
      Applicant: European Commission (represented by: L. Lozano Palacios, acting as Agent)
   
      Defendant: Kingdom of Spain (represented by: S. Centeno Huerta, acting as Agent)
   
      Re:
   
   Failure of a Member State to fulfil its 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), read in conjunction with Annex III thereto — Supplies of goods and services to which reduced rates may be applied
   
      Operative part of the judgment
   
   The Court:
   
               1.
            
            
               Declares that, by applying a reduced rate of value added tax to
               
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                           medicinal substances which can be used habitually and suitably in the manufacturing of medicinal products;
                        
                     
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                           medical devices, material, equipment and appliances which, viewed objectively, can be used only to prevent, diagnose, treat, alleviate or cure human or animal illnesses or ailments, but which are not normally intended to alleviate or treat disability, for the exclusive personal use of the disabled;
                        
                     
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                           aids and equipment which may be used essentially or primarily to treat physical disabilities in animals;
                        
                     
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                           and, finally, to aids and equipment essentially or primarily used to treat human disabilities, but which are not intended for the exclusive personal use of the disabled,
                        
                     the Kingdom of Spain 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, read in conjunction with Annex III thereto;
            
         
               2.
            
            
               Orders the Kingdom of Spain to pay the costs.
            
         
      (1)  OJ C 282, 24.9.2011.