This document is an excerpt from the EUR-Lex website
Document 62013CA0639
Case C-639/13: Judgment of the Court (Seventh Chamber) of 18 December 2014 — Commission v Republic of Poland Failure to fulfil obligations — Directive 2006/112/EC — VAT — Reduced rate — Articles designed for fire protection
Case C-639/13: Judgment of the Court (Seventh Chamber) of 18 December 2014 — Commission v Republic of Poland Failure to fulfil obligations — Directive 2006/112/EC — VAT — Reduced rate — Articles designed for fire protection
Case C-639/13: Judgment of the Court (Seventh Chamber) of 18 December 2014 — Commission v Republic of Poland Failure to fulfil obligations — Directive 2006/112/EC — VAT — Reduced rate — Articles designed for fire protection
IO C 65, 23.2.2015, p. 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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23.2.2015 |
EN |
Official Journal of the European Union |
C 65/15 |
Judgment of the Court (Seventh Chamber) of 18 December 2014 — Commission v Republic of Poland
(Case C-639/13) (1)
(Failure to fulfil obligations - Directive 2006/112/EC - VAT - Reduced rate - Articles designed for fire protection)
(2015/C 065/21)
Language of the case: Polish
Parties
Applicant: European Commission (represented by: L. Lozano Palacios and M. Owsiany-Hornung, acting as Agents)
Defendant: Republic of Poland (represented by: B. Majczyna, acting as Agent)
Operative part of the judgment
The Court:
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1. |
Holds that by applying a reduced rate of value added tax to supplies of goods designed for fire protection, set out in Annex No 3 to the Law of 11 March 2004 concerning tax on goods and services, the Republic of Poland failed to fulfil its obligations under Articles 96 to 98 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with Annex III to that directive. |
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2. |
Orders the Republic of Poland to pay the costs. |