This document is an excerpt from the EUR-Lex website
Document 62013CA0678
Case C-678/13: Judgment of the Court (Seventh Chamber) of 4 June 2015 — European Commission v Republic of Poland (Failure of a Member State to fulfil obligations — VAT — Directive 2006/112/EC — Annex III — Reduced rate of VAT applicable to medical equipment, aids and other appliances and pharmaceutical products)
Case C-678/13: Judgment of the Court (Seventh Chamber) of 4 June 2015 — European Commission v Republic of Poland (Failure of a Member State to fulfil obligations — VAT — Directive 2006/112/EC — Annex III — Reduced rate of VAT applicable to medical equipment, aids and other appliances and pharmaceutical products)
Case C-678/13: Judgment of the Court (Seventh Chamber) of 4 June 2015 — European Commission v Republic of Poland (Failure of a Member State to fulfil obligations — VAT — Directive 2006/112/EC — Annex III — Reduced rate of VAT applicable to medical equipment, aids and other appliances and pharmaceutical products)
IO C 236, 20.7.2015, p. 11–12
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
20.7.2015 |
EN |
Official Journal of the European Union |
C 236/11 |
Judgment of the Court (Seventh Chamber) of 4 June 2015 — European Commission v Republic of Poland
(Case C-678/13) (1)
((Failure of a Member State to fulfil obligations - VAT - Directive 2006/112/EC - Annex III - Reduced rate of VAT applicable to medical equipment, aids and other appliances and pharmaceutical products))
(2015/C 236/15)
Language of the case: Polish
Parties
Applicant: European Commission (represented by: L. Lozano Palacios and D. Milanowska, acting as Agents)
Defendant: Republic of Poland (represented by: B. Majczyna, acting as Agent)
Operative part of the judgment
The Court:
1. |
Declares that, by applying a reduced rate of value added tax to supplies:
under headings 82, 92 and 103 of annex No 3 of the Law on tax on goods and services (Ustawa o podatku od towarów i usług) of 11 March 2004 the Republic of Poland has 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 of that Directive; |
2. |
Dismisses the action as to the remainder; |
3. |
Orders the European Commission and the Republic of Poland to bear their own costs. |