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Document 62009CA0049

Case C-49/09: Judgment of the Court (Third Chamber) of 28 October 2010 — European Commission v Republic of Poland (Failure of a Member State to fulfil obligations — Value added tax — Directive 2006/112/EC — Later accession of Member States — Transitional provisions — Temporal application — Application of a reduced rate — Clothing and clothing accessories for babies and children’s footwear)

OJ C 346, 18.12.2010, p. 9–10 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

18.12.2010   

EN

Official Journal of the European Union

C 346/9


Judgment of the Court (Third Chamber) of 28 October 2010 — European Commission v Republic of Poland

(Case C-49/09) (1)

(Failure of a Member State to fulfil obligations - Value added tax - Directive 2006/112/EC - Later accession of Member States - Transitional provisions - Temporal application - Application of a reduced rate - Clothing and clothing accessories for babies and children’s footwear)

2010/C 346/15

Language of the case: Polish

Parties

Applicant: European Commission (represented by: D. Triantafyllou and K. Herrmann, acting as Agents)

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

Re:

Failure of a Member State to fulfil obligations — Infringement of Article 98 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1), in conjunction with Annex III thereto — Application of a reduced rate of VAT to clothing and clothing accessories for babies and children’s footwear

Operative part of the judgment

The Court:

1.

Declares that, by applying a reduced value added tax rate of 7 % to supplies, import and intra-Community acquisition of clothing and clothing accessories for babies and of children’s footwear, the Republic of Poland has failed to fulfil its obligations under Article 98 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, in conjunction with Annex III thereto;

2.

Orders the Republic of Poland to pay the costs.


(1)  OJ C 102, 1.5.2009.


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