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Case C-119/11: Judgment of the Court (Seventh Chamber) of 28 February 2012 — European Commission v French Republic (Failure of a Member State to fulfil obligations — Directive 2006/112/EC — Articles 99 and 110 — Value added tax — Reduced rate — Application of a reduced rate for admission to the first performances of concerts held in establishments providing refreshments during the performance)
ECLI:EU:UNKNOWN:62011CA0119
62011CA0119
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21.4.2012
Official Journal of the European Union
C 118/7
(Case C-119/11)(1)
(Failure of a Member State to fulfil obligations - Directive 2006/112/EC - Articles 99 and 110 - Value added tax - Reduced rate - Application of a reduced rate for admission to the first performances of concerts held in establishments providing refreshments during the performance)
2012/C 118/10
Language of the case: French
Parties
Applicant: European Commission (represented by: F. Dintilhac and C. Soulay, acting as Agents)
Defendant: French Republic (represented by: G. de Bergues and N. Rouam, acting as Agents)
Re:
Failure of a Member State to fulfil obligations — Infringement of Articles 99 and 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) — Application of a reduced rate of VAT of 2,10 % for admission to the first performances of concerts held in establishments providing refreshments during the performance — Prohibition on extending the scope of a derogation where such scope has previously been restricted
Operative part of the judgment
The Court:
1.Declares that, by applying, since 1 January 2007, a reduced rate of VAT of 2,10 % for admission to the first performances of concerts held in establishments providing optional refreshments during the performance, the French Republic has failed to fulfil its obligations under Articles 99 and 110 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax;
2.Orders the French Republic to pay the costs.
(1)
OJ C 145, 14.5.2011.