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Case C-108/11: Judgment of the Court (Tenth Chamber) of 14 March 2013 — European Commission v Ireland (Failure of a Member State to fulfil obligations — VAT — Reduced rate — Supply of greyhounds and horses not intended for the preparation or production of foodstuffs for human or animal consumption, hire of horses and insemination services — Directive 2006/112/EC — Infringement of Articles 96, 98, read in conjunction with Annex III, and 110)
ECLI:EU:UNKNOWN:62011CA0108
62011CA0108
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18.5.2013
Official Journal of the European Union
C 141/3
(Case C-108/11)(Failure of a Member State to fulfil obligations - VAT - Reduced rate - Supply of greyhounds and horses not intended for the preparation or production of foodstuffs for human or animal consumption, hire of horses and insemination services - Directive 2006/112/EC - Infringement of Articles 96, 98, read in conjunction with Annex III, and 110)
2013/C 141/04
Language of the case: English
Parties
Applicant: European Commission (represented by: R. Lyal and C. Soulay, Agents)
Defendant: Ireland (represented by: E. Creedon, D. O’Hagan, M. Collins and N. Travers, Agents)
Intervener in support of the defendant: French Republic (represented by: G. de Bergues and J.S. Pilczer, Agents)
Re:
Failure of a Member State to fulfil obligations — Infringement of Articles 96, 98 (in conjunction with Annex III) and Article 110 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — National legislation applying a reduced VAT rate to supplies of greyhounds and horses not normally intended for the preparation of foodstuffs, to the hire of horses and to certain insemination services
Operative part of the judgment
The Court:
1.Declares that, in applying a reduced rate of value added tax of 4.8% to supplies of greyhounds and horses not intended for the preparation of foodstuffs, to the hire of horses and certain insemination services, Ireland has failed to fulfil its obligations under Articles 96, 98, read in conjunction with Annex III, and 110 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax;
2.Orders Ireland to pay the costs;
3.Orders the French Republic to bear its own costs.
(1) OJ C 145, 14.5.2011.