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Document 62009CJ0228

Judgment of the Court (Third Chamber) of 20 May 2010.
European Commission v Republic of Poland.
Failure of a Member State to fulfil its obligations - VAT - Directive 2006/112/EC - Articles 78, 79, 83 and 86 - Taxable amount - Sale of a car - Inclusion in the taxable amount of a duty applicable to non-registered cars.
Case C-228/09.

European Court Reports 2010 I-00070*

ECLI identifier: ECLI:EU:C:2010:295





Judgment of the Court (Third Chamber) of 20 May 2010 – Commission v Poland

(Case C‑228/09)

Failure of a Member State to fulfil obligations – VAT – Directive 2006/112/EC – Articles 78, 79, 83 and 86 – Taxable amount – Sale of a car – Inclusion in the taxable amount of a duty applicable to non-registered cars

Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Taxable amount (Council Directive 2006/112, Arts 78(1)(a), 79, 83 and 86) (see paras 33-34, 39-40, 46-48, 50-51)

Re:

Failure of a Member State to fulfil obligations – Infringement of Articles 78, 79, 83 and 86 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) – Sale of a motor vehicle – Inclusion in the taxable amount of a duty payable on the registration of a vehicle.

Operative part:

The Court:

1.

Dismisses the action;

2.

Orders the European Commission to pay the costs.

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