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Case C-639/13: Action brought on 3 December 2013 — European Commission v Republic of Poland
ECLI:EU:UNKNOWN:62013CN0639
62013CN0639
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15.2.2014
EN
Official Journal of the European Union
C 45/23
(Case C-639/13)
2014/C 45/39
Language of the case: Polish
Parties
Applicant: European Commission (represented by: L. Lozano Palacios and M. Owsiany-Hornung, Agents)
Defendant: Republic of Poland
Form of order sought
—declare that, by applying a reduced rate of VAT to goods intended to provide fire protection, mentioned in Annex 3 to the Law of 11 March 2004 on tax on goods and services, the Republic of Poland has failed to fulfil its obligations under Articles 96 to 98 of Directive 2006/112/EC on the common system of value added tax, (1) in conjunction with Annex III to that directive;
—order the Republic of Poland to pay the costs of the proceedings.
Pleas in law and main arguments
In support of its action, the Commission submits that the Republic of Poland applies a reduced rate of VAT to goods which are not mentioned in Annex III to the directive. Those goods, however, require to be taxed at the standard rate as they cannot come within the scope of the exception provided for in Article 98(2) of the directive. In addition, the argument set out by Poland is related exclusively to economic policy and cannot be taken into consideration for the purpose of providing legal justification for breaching the provisions of the directive. In the Commission’s view, there can therefore be no doubt that the provisions of Polish law have not been adapted to the requirements of the directive.
(1) OJ 2006 L 347, p. 1.