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Document 62005CA0462
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))
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))
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))
OJ C 209, 15.8.2008, p. 3–3
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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15.8.2008 |
EN |
Official Journal of the European Union |
C 209/3 |
Judgment of the Court (Fourth Chamber) of 12 June 2008 — Commission of the European Communities v Portuguese Republic
(Case C-462/05) (1)
(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:
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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; |
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2. |
Orders the Portuguese Republic to pay the costs. |