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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)
ECLI:EU:UNKNOWN:62019CA0276
62019CA0276
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Official Journal of the European Union
C 240/26
(Case C-276/19) (*)
(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)
(2020/C 240/34)
Language of the case: English
Parties
Applicant: European Commission (represented by: X. Lewis and J. Jokubauskaitė, acting as Agents)
Defendant: United Kingdom of Great Britain and Northern Ireland (represented by: F. Shibli, acting as Agent, O. Thomas QC and R. Hill, Barrister)
Operative part of the judgment
The Court:
1.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;
2.Orders the United Kingdom of Great Britain and Northern Ireland to pay the costs.
(*)
Language of the case: English
OJ C 206, 17.6.2019.