1.3.2014 |
EN |
Official Journal of the European Union |
C 61/5 |
Action brought on 19 December 2013 — European Commission v Republic of Poland
(Case C-678/13)
2014/C 61/08
Language of the case: Polish
Parties
Applicant: European Commission (represented by: L. Lozano Palacios and D. Milanowska, Agents)
Defendant: Republic of Poland
Form of order sought
The applicant claims that the Court should:
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declare, on the basis of the first paragraph of Article 258 TFEU, that, by applying a reduced rate of VAT to, inter alia, supplies of:
mentioned in Annex 3 to the Polish Law on VAT with reference to medical equipment, medical goods and pharmaceutical products, the Republic of Poland has failed to fulfil its obligations under Articles 96 to 98 of the VAT Directive, (1) in conjunction with Annex III to that directive; |
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order the Republic of Poland to pay the costs of the proceedings. |
Pleas in law and main arguments
In support of its action the Commission submits that the Republic of Poland applies a reduced rate of VAT to goods which do not belong in any of the categories of goods mentioned in Annex III to the VAT Directive. Those goods must, however, be made subject to tax at the standard rate as they cannot come within the scope of the exception provided for in Article 98(2) of the Directive.
In the Commission’s view, the goods in issue cannot be classified as being either pharmaceutical products of a kind normally used for health case, prevention of illnesses and as a treatment for medical and veterinary purposes, or as equipment normally intended to alleviate or treat disability, for the exclusive personal use of disabled persons. Furthermore, several categories of goods covered by the reduced rate of VAT pursuant to the Polish provisions are unclear or formulated imprecisely, thereby making it impossible to determine which goods are in fact involved.
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).