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Case C-94/09: Judgment of the Court (First Chamber) of 6 May 2010 — European Commission v French Republic (Failure of a Member State to fulfil obligations — VAT — Directive 2006/112/EC — Article 98(1) and (2) — Supply of services by undertakers — Application of a reduced rate to the service involving transportation of a body by vehicle)
ECLI:EU:UNKNOWN:62009CA0094
62009CA0094
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3.7.2010
Official Journal of the European Union
C 179/11
(Case C-94/09) (<span class="oj-super oj-note-tag">1</span>)
(Failure of a Member State to fulfil obligations - VAT - Directive 2006/112/EC - Article 98(1) and (2) - Supply of services by undertakers - Application of a reduced rate to the service involving transportation of a body by vehicle)
(2010/C 179/16)
Language of the case: French
Parties
Applicant: European Commission (represented by: M. Afonso, Agent)
Defendant: French Republic (represented by: G. de Bergues and J.-S. Pilczer, Agents)
Re:
Failure of Member State to fulfil obligations — Infringement of Articles 96 to 99(1) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Activities of undertakers — Obligation to apply a single rate of tax to an indivisible complex service provided by undertakers — Prohibition on applying variable reduced rates of VAT
Operative part of the judgment
The Court:
1.Dismisses the action.
2.Orders the European Commission to pay the costs.
*
Language of the case: French.
OJ C 113, 16.5.2009.