EuGH · C-441/09 · 12.05.2011 · ECLI:EU:C:2011:295
Subject of the case Operative part Subject of the case Re Failure of a Member State to fulfil obligations – Breach of Articles 96 and 98, read in conjunction with Annex III, of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) – Reduced rate – Supply, importation and acquisition of certain live animals (in particular horses) not intended for the preparation or production of foodstuffs for human or animal consumption. Operative part Operative part The Court: 1. Declares that, by applying a reduced rate of value added tax to all supplies, imports and intra-Community acquisitions of horses, the Republic of Austria has failed to fulfil its obligations under Articles 96 and 98 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with Annex III thereto; 2. Orders the Republic of Austria to pay the costs; 3. Orders the French Republic and the Kingdom of the Netherlands to bear their own costs.