Judgment of the Court (Seventh Chamber) of 12 May 2011 — European Commission v Republic of Austria
(Case C-441/09) (1)
(Failure of a Member State to fulfil obligations - Value added tax - Directive 2006/112/EC - Application of a reduced rate - Live animals normally intended for use in the preparation of foodstuffs for human and animal consumption - Supply, importation and acquisition of certain live animals, in particular horses)
2011/C 204/14
Language of the case: German

Parties
Applicant: European Commission (represented by: D. Triantafyllou and B.-R. Killmann, acting as Agents)
Defendant: Republic of Austria (represented by: C. Pesendorfer, acting as Agent)
Interveners in support of the defendant: French Republic (represented by: G. de Bergues and B. Beaupère-Manokha, acting as Agents), Kingdom of the Netherlands (represented by: C.M. Wissels and M. Noort, acting as Agents)

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) which are not intended for the preparation or production of foodstuffs for human or animal consumption.

Operative part of the judgment
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 Republic of Austria 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 Republic of Austria to pay the costs;
3.
Orders the French Republic and the Kingdom of the Netherlands to bear their own costs.
(1)  OJ C 24, 30.1.2010.

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