8.5.2017
EN
Official Journal of the European Union
C 144/5
Judgment of the Court (Grand Chamber) of 7 March 2017 (request for a preliminary ruling from the Trybunał Konstytucyjny w Warszawie — Poland) — proceedings brought by the Rzecznik Praw Obywatelskich (RPO)
(Case C-390/15) (1)
((Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Point 6 of Annex III - Validity - Procedure - Amendment of a proposal for a Council directive after the Parliament has given an opinion - No fresh consultation of the Parliament - Article 98(2) - Validity - Reduced rate of VAT precluded from being applied to the supply of digital books electronically - Principle of equal treatment - Comparability of two situations - Supply of digital books electronically and on all physical means of support))
(2017/C 144/06)
Language of the case: Polish
Referring court
Trybunał Konstytucyjny w Warszawie
Parties to the main proceedings
Applicant: Rzecznik Praw Obywatelskich (RPO)
Other parties: Marszałek Sejmu Rzeczypospolitej Polskiej, Prokurator Generalny
Operative part of the judgment
Examination of the questions referred for a preliminary ruling has disclosed no factor of such a kind as to affect the validity of point 6 of Annex III to Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2009/47/EC of 5 May 2009, or of Article 98(2) of that directive, read in conjunction with point 6 of Annex III thereto.
(1) OJ C 346, 19.10.2015.
Full & Egal Universal Law Academy