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Document 62019CJ0276
Judgment of the Court (First Chamber) of 14 May 2020.
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 (VAT) — Directive 2006/112/EC — Derogations — Simplification measures and measures to prevent tax evasion or avoidance — Article 395(2) — Obligation incumbent on Member States to notify the European Commission of special measures intended to simplify the procedure for charging VAT — Substantial amendment of the measure initially notified.
Case C-276/19.
Judgment of the Court (First Chamber) of 14 May 2020.
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 (VAT) — Directive 2006/112/EC — Derogations — Simplification measures and measures to prevent tax evasion or avoidance — Article 395(2) — Obligation incumbent on Member States to notify the European Commission of special measures intended to simplify the procedure for charging VAT — Substantial amendment of the measure initially notified.
Case C-276/19.
ECLI identifier: ECLI:EU:C:2020:368
Judgment of the Court (First Chamber) of 14 May 2020 — Commission v United Kingdom (VAT — Regime applicable to terminal markets)
(Case C‑276/19) ( 1 )
(Failure of a Member State to fulfil obligations — Common system of value added tax (VAT) — Directive 2006/112/EC — Derogations — Simplification measures and measures to prevent tax evasion or avoidance — Article 395(2) — Obligation incumbent on Member States to notify the European Commission of special measures intended to simplify the procedure for charging VAT — Substantial amendment of the measure initially notified)
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Actions for failure to fulfil obligations — Subject matter of the dispute — Determination during the pre-litigation procedure — Adjustment because of a change in EU law — Whether permissible — Conditions (Art. 258 TFEU) (see para. 39) |
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Harmonisation of fiscal legislation — Common system of value added tax — Taxable amount — National measures derogating therefrom — Simplifying measure for collecting that tax —Substantial amendment to a measure initially notified —Amendment constituting a new special derogation measure —Obligation to notify the Commission for the purposes of Council authorisation — Non-compliance — Failure to fulfil obligations (Council Directive 2006/112, Art. 395(2)) (see paras 50-53, 57, operative part) |
Operative part
The Court:
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Declares that by introducing new simplification measures that extend the zero-rating and the exception to the normal requirement to keep value added tax records which were provided for in the Value Added Tax (Terminal Markets) Order 1973, as amended by the Value Added Tax (Terminal Markets) (Amendment) Order 1975, without submitting an application to the European Commission with a view to seeking the authorisation of the Council of the European Union, the United Kingdom of Great Britain and Northern Ireland has failed to fulfil its obligations under Article 395(2) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. |
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Orders the United Kingdom of Great Britain and Northern Ireland to pay the costs. |
( 1 ) OJ C 206, 17.6.2019.