This document is an excerpt from the EUR-Lex website
Document 62008CA0492
Case C-492/08: Judgment of the Court (First Chamber) of 17 June 2010 — European Commission v French Republic (Failure of a Member State to fulfil obligations — Directive 2006/112/EC — Value added tax — Reduced rate — Articles 96 and 98(2) — Annex III, point 15 — Legal aid — Services of lawyers — Payment in full or in part by the State)
Case C-492/08: Judgment of the Court (First Chamber) of 17 June 2010 — European Commission v French Republic (Failure of a Member State to fulfil obligations — Directive 2006/112/EC — Value added tax — Reduced rate — Articles 96 and 98(2) — Annex III, point 15 — Legal aid — Services of lawyers — Payment in full or in part by the State)
Case C-492/08: Judgment of the Court (First Chamber) of 17 June 2010 — European Commission v French Republic (Failure of a Member State to fulfil obligations — Directive 2006/112/EC — Value added tax — Reduced rate — Articles 96 and 98(2) — Annex III, point 15 — Legal aid — Services of lawyers — Payment in full or in part by the State)
OJ C 221, 14.8.2010, p. 6–7
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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14.8.2010 |
EN |
Official Journal of the European Union |
C 221/6 |
Judgment of the Court (First Chamber) of 17 June 2010 — European Commission v French Republic
(Case C-492/08) (1)
(Failure of a Member State to fulfil obligations - Directive 2006/112/EC - Value added tax - Reduced rate - Articles 96 and 98(2) - Annex III, point 15 - Legal aid - Services of lawyers - Payment in full or in part by the State)
2010/C 221/09
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 a Member State to fulfil obligations — Infringement of Articles 96 and 98(2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1; ‘the VAT directive’) — Reduced rate of VAT — Categories of services listed in Annex III to the VAT directive which can benefit from a reduced rate — Reduction in the rate of VAT for services provided by lawyers paid by the State under the legal aid scheme
Operative part of the judgment
The Court:
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1. |
Declares that, in applying a reduced rate of value added tax to the supply of services by avocats, avocats au Conseil d’État et à la Cour de cassation and avoués, for which they are paid in full or in part by the State under the legal aid scheme, the French Republic has failed to fulfil its obligations under Articles 96 and 98(2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; |
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2. |
Orders the French Republic to pay the costs. |