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Document 62013CA0502
Case C-502/13: Judgment of the Court (Fourth Chamber) of 5 March 2015 — European Commission v Grand Duchy of Luxembourg (Failure of a Member State to fulfil obligations — Taxation — VAT — Application of a reduced rate — Supply of digital books or electronic books)
Case C-502/13: Judgment of the Court (Fourth Chamber) of 5 March 2015 — European Commission v Grand Duchy of Luxembourg (Failure of a Member State to fulfil obligations — Taxation — VAT — Application of a reduced rate — Supply of digital books or electronic books)
Case C-502/13: Judgment of the Court (Fourth Chamber) of 5 March 2015 — European Commission v Grand Duchy of Luxembourg (Failure of a Member State to fulfil obligations — Taxation — VAT — Application of a reduced rate — Supply of digital books or electronic books)
OJ C 138, 27.4.2015, p. 9–9
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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27.4.2015 |
EN |
Official Journal of the European Union |
C 138/9 |
Judgment of the Court (Fourth Chamber) of 5 March 2015 — European Commission v Grand Duchy of Luxembourg
(Case C-502/13) (1)
((Failure of a Member State to fulfil obligations - Taxation - VAT - Application of a reduced rate - Supply of digital books or electronic books))
(2015/C 138/10)
Language of the case: French
Parties
Applicant: European Commission (represented by: C. Soulay and F. Dintilhac, acting as Agents)
Defendant: Grand Duchy of Luxembourg (represented by: D. Holderer, acting as Agent)
Intervener in support of the applicant: Council of the European Union (represented by: E. Chatziioakeimidou and A. de Gregorio Merino, acting as Agents)
Intervener in support of the defendant: Kingdom of Belgium (represented by: M. Jacobs and J.-C. Halleux, acting as Agents)
Operative part of the judgment
The Court:
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(1) |
Declares that, by applying a rate of value added tax of 3 % to the supply of digital or electronic books, the Grand Duchy of Luxembourg has failed to fulfil its obligations under Articles 96 to 99, 110 and 114 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax as amended by Council Directive 2010/88/EU of 7 December 2010, read in conjunction with Annexes II and III to that directive and Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC; |
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(2) |
Orders the Grand Duchy of Luxembourg to bear its own costs and to pay those incurred by the European Commission; |
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(3) |
Orders the Kingdom of Belgium and the Council of the European Union to bear their own costs. |