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SVInfo
- Referral date: 24-06-2009
- Show case reference
- Ruling date: 20-05-2010
- AG: Kokott
References in this case
References to this case
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GoJudgment of the Court (Third Chamber) of 20 May 2010 – Commission v Poland
(Case C-228/09)
Failure of a Member State to fulfil obligations – VAT – Directive 2006/112/EC – Articles 78, 79, 83 and 86 – Taxable amount – Sale of a car – Inclusion in the taxable amount of a duty applicable to non-registered cars
Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Taxable amount (Council Directive 2006/112, Arts 78(1)(a), 79, 83 and 86) (see paras 33-34, 39-40, 46-48, 50-51)
Re:
| Failure of a Member State to fulfil obligations – Infringement of Articles 78, 79, 83 and 86 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) – Sale of a motor vehicle – Inclusion in the taxable amount of a duty payable on the registration of a vehicle. |
Operative part:
The Court:
|
1. |
Dismisses the action; |
|
2. |
Orders the European Commission to pay the costs. |