EUR-Lex Access to European Union law
This document is an excerpt from the EUR-Lex website
Document 62009CA0094
Case C-94/09: Judgment of the Court (First Chamber) of 6 May 2010 — European Commission v French Republic (Failure of a Member State to fulfil obligations — VAT — Directive 2006/112/EC — Article 98(1) and (2) — Supply of services by undertakers — Application of a reduced rate to the service involving transportation of a body by vehicle)
Case C-94/09: Judgment of the Court (First Chamber) of 6 May 2010 — European Commission v French Republic (Failure of a Member State to fulfil obligations — VAT — Directive 2006/112/EC — Article 98(1) and (2) — Supply of services by undertakers — Application of a reduced rate to the service involving transportation of a body by vehicle)
Case C-94/09: Judgment of the Court (First Chamber) of 6 May 2010 — European Commission v French Republic (Failure of a Member State to fulfil obligations — VAT — Directive 2006/112/EC — Article 98(1) and (2) — Supply of services by undertakers — Application of a reduced rate to the service involving transportation of a body by vehicle)
OJ C 179, 3.7.2010, p. 11–11
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
3.7.2010 |
EN |
Official Journal of the European Union |
C 179/11 |
Judgment of the Court (First Chamber) of 6 May 2010 — European Commission v French Republic
(Case C-94/09) (1)
(Failure of a Member State to fulfil obligations - VAT - Directive 2006/112/EC - Article 98(1) and (2) - Supply of services by undertakers - Application of a reduced rate to the service involving transportation of a body by vehicle)
(2010/C 179/16)
Language of the case: French
Parties
Applicant: European Commission (represented by: M. Afonso, Agent)
Defendant: French Republic (represented by: G. de Bergues and J.-S. Pilczer, Agents)
Re:
Failure of Member State to fulfil obligations — Infringement of Articles 96 to 99(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Activities of undertakers — Obligation to apply a single rate of tax to an indivisible complex service provided by undertakers — Prohibition on applying variable reduced rates of VAT
Operative part of the judgment
The Court:
|
1. |
Dismisses the action. |
|
2. |
Orders the European Commission to pay the costs. |