Дело C-108/11: Комисия/Ирландия, Съдебно решение от 14 март 2013 г.

Текст

... uffs for human or animal consumption, hire of horses and insemination services – Directive 2006/112/EC – Infringement of Articles 96, 98, read in conjunction with Annex III, and 110)

In Case C‑108/11,

ACTION for failure to fulfil obligations under Article 258 TFEU, brought on 2 March 2011,

European Commission, represented by R. Lyal and C. Soulay, acting as Agents, with an address for service in Luxembourg,

applicant,

v

Ireland, represented by E. Creedon, D. O’Hagan, M. Collins and N. Travers, acting as Agents, with an address for service in Luxembourg,

defendant,

supported by:

French Republic, represented by G. de Bergues and J.‑S. Pilczer, acting as Agents,

intervener,

THE COURT (Tenth Chamber),

composed of A. Rosas, President of the Chamber, E. Juhász (Rapporteur) and D. Šváby, Judges,

Advocate General: E. Sharpston,

Registrar: L. Hewlett, Principal Administrator,

having regard to the written procedure and further to the hearing on 20 November 2012,

having decided, after hearing the Advocate General, to proceed to judgment without an Opinion,

gives the following

Judgment

1. By its application, the European Commission seeks a declaration from the Court that, by applying a reduced rate of value added tax (‘VAT’) of 4.8% to supplies of greyhounds and horses not intended for the preparation of foodstuffs, to the hire of horses and certain insemination services, Ireland has failed to fulfil its obligations under Articles 96, 98, read in conjunction with Annex III, and 110 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added ...