This document is an excerpt from the EUR-Lex website
Document 62014CA0161
Case C-161/14: Judgment of the Court (Second Chamber) of 4 June 2015 — European Commission v United Kingdom of Great Britain and Northern Ireland (Failure of a Member State to fulfil obligations — Common system of value added tax — Directive 2006/112/EC — Article 98(2) — Category (10) of Annex III — Reduced rate of VAT applicable to the provision, construction, renovation and alteration of housing, as part of a social policy — Category (10a) of Annex III — Reduced rate of VAT applicable to renovation and repairing of private dwellings, excluding materials which account for a significant part of the value of the service supplied — National legislation applying a reduced rate of VAT to supplies of services of installing ‘energy-saving materials’ and supplies of such materials)
Case C-161/14: Judgment of the Court (Second Chamber) of 4 June 2015 — European Commission v United Kingdom of Great Britain and Northern Ireland (Failure of a Member State to fulfil obligations — Common system of value added tax — Directive 2006/112/EC — Article 98(2) — Category (10) of Annex III — Reduced rate of VAT applicable to the provision, construction, renovation and alteration of housing, as part of a social policy — Category (10a) of Annex III — Reduced rate of VAT applicable to renovation and repairing of private dwellings, excluding materials which account for a significant part of the value of the service supplied — National legislation applying a reduced rate of VAT to supplies of services of installing ‘energy-saving materials’ and supplies of such materials)
Case C-161/14: Judgment of the Court (Second Chamber) of 4 June 2015 — European Commission v United Kingdom of Great Britain and Northern Ireland (Failure of a Member State to fulfil obligations — Common system of value added tax — Directive 2006/112/EC — Article 98(2) — Category (10) of Annex III — Reduced rate of VAT applicable to the provision, construction, renovation and alteration of housing, as part of a social policy — Category (10a) of Annex III — Reduced rate of VAT applicable to renovation and repairing of private dwellings, excluding materials which account for a significant part of the value of the service supplied — National legislation applying a reduced rate of VAT to supplies of services of installing ‘energy-saving materials’ and supplies of such materials)
OJ C 236, 20.7.2015, pp. 15–16
(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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20.7.2015 |
EN |
Official Journal of the European Union |
C 236/15 |
Judgment of the Court (Second Chamber) of 4 June 2015 — European Commission v United Kingdom of Great Britain and Northern Ireland
(Case C-161/14) (1)
((Failure of a Member State to fulfil obligations - Common system of value added tax - Directive 2006/112/EC - Article 98(2) - Category (10) of Annex III - Reduced rate of VAT applicable to the provision, construction, renovation and alteration of housing, as part of a social policy - Category (10a) of Annex III - Reduced rate of VAT applicable to renovation and repairing of private dwellings, excluding materials which account for a significant part of the value of the service supplied - National legislation applying a reduced rate of VAT to supplies of services of installing ‘energy-saving materials’ and supplies of such materials))
(2015/C 236/21)
Language of the case: English
Parties
Applicant: European Commission (represented by: M. Clausen and C. Soulay, acting as Agents)
Defendant: United Kingdom of Great Britain and Northern Ireland (represented by: L. Christie and M Holt, acting as Agents, and K. Lasok QC)
Operative part of the judgment
The Court:
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1) |
Declares that, by applying a reduced rate of value added tax to supplies of services of installing ‘energy-saving materials’ and to supplies of such materials by a person who installs those materials in residential accommodation:
the United Kingdom of Great Britain and Northern Ireland has failed to fulfil its obligations under Article 98 of Directive 2006/112, as amended by Directive 2009/47, read together with Annex III to that directive; |
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2) |
Orders the United Kingdom of Great Britain and Northern Ireland to pay the costs. |