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Document 62009CA0228

    Case C-228/09: Judgement of the Court (Third Chamber) of 20 May 2010 — European Commission v Republic of Poland (Failure of a Member State to fulfil its obligations — VAT — Directive 2006/112/EC — Articles 78, 79, 83 and 86 — Taxable amount — Sale of a car — Inclusion in the taxable amount of a duty applicable to non-registered cars)

    OJ C 195, 17.7.2010, p. 2–2 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    17.7.2010   

    EN

    Official Journal of the European Union

    C 195/2


    Judgement of the Court (Third Chamber) of 20 May 2010 — European Commission v Republic of Poland

    (Case C-228/09) (1)

    (Failure of a Member State to fulfil its obligations - VAT - Directive 2006/112/EC - Articles 78, 79, 83 and 86 - Taxable amount - Sale of a car - Inclusion in the taxable amount of a duty applicable to non-registered cars)

    2010/C 195/02

    Language of the case: Polish

    Parties

    Applicant: European Commission (represented by: D. Triantafyllou and A. Stobiecka-Kuik, acting as Agents)

    Defendant: Republic of Poland (represented by: M. Dowgielewicz, M. Jarosz and A. Rutkowska, acting as Agents)

    Re:

    Failure of a Member State to fulfil its obligations — Infringement of Articles 78, 79, 83 and 86 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Sale of a motor vehicle — Inclusion in the taxable amount of a duty payable on the registration of a vehicle

    Operative part of the judgment

    The Court:

    1.

    Dismisses the application.

    2.

    Orders the European Commission to pay the costs.


    (1)  OJ C 233 of 26.9.2009.


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