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Case C-462/05: Judgment of the Court (Fourth Chamber) of 12 June 2008 — Commission of the European Communities v Portuguese Republic (Failure of a Member State to fulfil its obligations — Admissibility — Res judicata — Sixth VAT Directive — Article 4(5), first subparagraph, Article 12(3)(a) and Article 28(2)(e))
ECLI:EU:UNKNOWN:62005CA0462
62005CA0462
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Official Journal of the European Union
15.8.2008
(Case C-462/05)
(Failure of a Member State to fulfil its obligations - Admissibility - Res judicata - Sixth VAT Directive - Article 4(5), first subparagraph, Article 12(3)(a) and Article 28(2)(e))
(2008/C 209/03)
Language of the case: Portuguese
Parties
Applicant: Commission of the European Communities (represented by: R. Lyal and M. Afonso, acting as Agents)
Defendant: Portuguese Republic (represented by: L. Fernandes, Â. Seiça Neves and R. Laires, acting as Agents)
Re:
Failure of a Member State to fulfil obligations — Infringement of Articles 12 and 28 of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Maintaining in force a reduced rate of 5 % on tolls on road crossings of the river Tagus in Lisbon
Operative part of the judgment
The Court:
1.Declares that, by maintaining in force a reduced rate of value added tax of 5 % applicable to road tolls for crossing the Tagus at Lisbon, the Portuguese Republic has failed to fulfil its obligations under Articles 12 and 28 of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, as amended by Council Directive 2001/4/EC of 19 January 2001;
2.Orders the Portuguese Republic to pay the costs.
* * *
(1) OJ C 60, 11.3.2006.