28.4.2012
EN
Official Journal of the European Union
C 126/2
Judgment of the Court (Fourth Chamber) of 8 March 2012 — European Commission v Portuguese Republic
(Case C-524/10) (1)
(Failure of a Member State to fulfil obligations - Common system of value added tax - Directive 2006/112/EC - Articles 296 to 298 - Common flat-rate scheme for farmers - Flat-rate compensation percentage set at nil rate)
2012/C 126/02
Language of the case: Portuguese
Parties
Applicant: European Commission (represented by: M. Afonso, acting as Agent)
Defendant: Portuguese Republic (represented by: L. Inez Fernandes and R. Laires, acting as Agents)
Re:
Failure of a Member State to fulfil obligations — Infringement of Articles 296 to 298 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Flat-rate scheme designed to offset the VAT levied on the purchases of goods and services by flat-rate farmers — Flat-rate compensation percentage set at nil rate
Operative part of the judgment
The Court:
1.
Declares that by applying to farmers a special scheme which does not comply with the scheme established by Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, because it exempts farmers from payment of value added tax and involves the application of a flat-rate compensation percentage at a nil rate, the Portuguese Republic failed to fulfil its obligations under Articles 296 to 298 of that directive;
2.
Dismisses the action as to the remainder;
3.
Orders the European Commission and the Portuguese Republic to bear their own costs.
(1) OJ C 30, 29.1.2011.
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