Language of document :

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)

Language of the case: French


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:

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;

Orders the Grand Duchy of Luxembourg to bear its own costs and to pay those incurred by the European Commission;

Orders the Kingdom of Belgium and the Council of the European Union to bear their own costs.



1 OJ C 344, 23.11.2013.