CELEX: 62013CA0639
Language: en
Date: 2014-12-18 00:00:00
Title: Case C-639/13: Judgment of the Court (Seventh Chamber) of 18 December 2014  — Commission v Republic of Poland Failure to fulfil obligations — Directive 2006/112/EC — VAT — Reduced rate — Articles designed for fire protection

23.2.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 65/15
            
         Judgment of the Court (Seventh Chamber) of 18 December 2014 — Commission v Republic of Poland
   (Case C-639/13) (1)
   
   (Failure to fulfil obligations - Directive 2006/112/EC - VAT - Reduced rate - Articles designed for fire protection)
   (2015/C 065/21)
   Language of the case: Polish
   
      Parties
   
   
      Applicant: European Commission (represented by: L. Lozano Palacios and M. Owsiany-Hornung, acting as Agents)
   
      Defendant: Republic of Poland (represented by: B. Majczyna, acting as Agent)
   
      Operative part of the judgment
   
   The Court:
   
               1.
            
            
               Holds that by applying a reduced rate of value added tax to supplies of goods designed for fire protection, set out in Annex No 3 to the Law of 11 March 2004 concerning tax on goods and services, the Republic of Poland failed to fulfil its obligations under Articles 96 to 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 to that directive.
            
         
               2.
            
            
               Orders the Republic of Poland to pay the costs.
            
         
      (1)  OJ C 45, 15.2.2014.