27.4.2015
EN
Official Journal of the European Union
C 138/9
Judgment of the Court (Fourth Chamber) of 5 March 2015 — European Commission v Grand Duchy of Luxembourg
(Case C-502/13) (1)
((Failure of a Member State to fulfil obligations - Taxation - VAT - Application of a reduced rate - Supply of digital books or electronic books))
(2015/C 138/10)
Language of the case: French
Parties
Applicant: European Commission (represented by: C. Soulay and F. Dintilhac, acting as Agents)
Defendant: Grand Duchy of Luxembourg (represented by: D. Holderer, acting as Agent)
Intervener in support of the applicant: Council of the European Union (represented by: E. Chatziioakeimidou and A. de Gregorio Merino, acting as Agents)
Intervener in support of the defendant: Kingdom of Belgium (represented by: M. Jacobs and J.-C. Halleux, acting as Agents)
Operative part of the judgment
The Court:
(1)
Declares that, by applying a rate of value added tax of 3 % to the supply of digital or electronic books, the Grand Duchy of Luxembourg has failed to fulfil its obligations under Articles 96 to 99, 110 and 114 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax as amended by Council Directive 2010/88/EU of 7 December 2010, read in conjunction with Annexes II and III to that directive and Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC;
(2)
Orders the Grand Duchy of Luxembourg to bear its own costs and to pay those incurred by the European Commission;
(3)
Orders the Kingdom of Belgium and the Council of the European Union to bear their own costs.
(1) OJ C 344, 23.11.2013.
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