5.5.2014

Official Journal of the European Union

C 135/26

—

(Case C-114/14)

2014/C 135/31

Language of the case: Swedish

Parties

Applicant: European Commission (represented by: J. Enegren and L. Lozano Palacios, acting as Agents)

Defendant: Kingdom of Sweden

Form of order sought

—Declare that, by failing to exempt postal services supplied by the public postal services and the supply of goods incidental thereto from value added tax and by failing to exempt the supply at face value of postage stamps valid for use for postal services within the country from value added tax, the Kingdom of Sweden has failed to fulfil its obligations under Articles 132(1)(a) and 135(1)(h) of Council Directive 2006/112/EC of the European Parliament and of the Council of 28 November 2006 on the common system of value added tax. (1)

—order the Kingdom of Sweden to pay the costs.

Pleas in law and main arguments

The European Commission has brought an action against the Kingdom of Sweden under Article 258 TFEU on the following grounds.

Article 132(1)(a) of Directive 2006/112 states that the Member States are to exempt the supply by the public postal services of services and the supply of goods incidental thereto from liability for tax.

Article 135(1)(h) of Directive 2006/112 provides that the Member States are to exempt the supply at face value of postage stamps valid for use for postal services from liability for tax.

The Kingdom of Sweden has instructed Posten AB to supply the universal services involving the permanent provision of a postal service of specified quality at all points in their territory at affordable prices for all users in accordance with Article 3 of Directive 97/67/EC of the European Parliament and of the Council of 15 December 1997 on common rules for the development of the internal market of Community postal services and the improvement of quality of service. (2)

The Commission is of the opinion that Posten AB, by supplying the universal services described in Article 3 of Directive 97/67, constitutes a public postal service within the meaning of Article 132 of Directive 2006/112.

The Kingdom of Sweden has failed to exempt the postal services supplied by Posten AB and the supply at face value of postage stamps valid for use for postal services within the country from liability for tax.

(1) OJ 2006 L 347, p. 1.

(2) OJ 1998 L 15, p. 14.

—