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 Federal Republic of Germany 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 Federal Republic of Germany to pay the costs;
3. Orders the French Republic and the Kingdom of the Netherlands to bear their own costs.