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Judgment of the Court (Grand Chamber) of 7 March 2017

Proceedings brought by Rzecznik Praw Obywatelskich (RPO)

Request for a preliminary ruling from the Trybunał Konstytucyjny w Warszawie

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

Case C-390/15

Documents in the Case

Document

Date

Name of the parties

Subject-matter

Curia

EUR-Lex

Autres Liens

Judgment (OJ)

21/04/2017

RPO

Taxation
- Value added tax

Judgment
ECLI:EU:C:2017:174

07/03/2017

RPO

Taxation
- Value added tax

Judgment (Summary)
ECLI:EU:C:2017:174

07/03/2017

RPO

Taxation
- Value added tax

Application (OJ)

02/10/2015

RPO

Taxation
- Value added tax

Opinion
ECLI:EU:C:2016:664

08/09/2016

RPO

Taxation
- Value added tax

Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

2 Institutional framework of the European Union
  2.05 Legal acts of the European Union
    2.05.01 Adoption procedures
      2.05.01.01 Ordinary legislative acts

4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.01 Value added tax
        4.10.02.01.06 Rates

1 The legal order of the European Union
  1.04 Fundamental rights
    1.04.03 The fundamental rights
      1.04.03.20 Equality before the law

4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.01 Value added tax
        4.10.02.01.06 Rates

Citations of case-law or legislation

References in grounds of judgment

EC Treaty (Amsterdam), Article 93 : paragraph 23
Charter of Fundamental Rights of the EU (2007), Article 20 : paragraphs 38, 40, 71
TFEU, Article 113 : paragraph 23
Directive 77/388 : paragraph 5
Directive 77/388 -A12P3LA : paragraph 3
Directive 77/388 -NHPT6 : paragraph 44
Directive 92/77 -A01 : paragraph 44
Directive 2002/38 : paragraphs 4, 56
Directive 2002/38 -A01 : paragraph 4
Directive 2002/38 -A04 : paragraph 69
Directive 2002/38 -A05 : paragraph 69
Directive 2006/112 : paragraphs 5, 12, 46, 69
Directive 2006/112 -A14P1 : paragraphs 6, 50
Directive 2006/112 -A24P1 : paragraphs 7, 50
Directive 2006/112 -A25 : paragraphs 8, 25, 50
Directive 2006/112 -A96 : paragraph 9
Directive 2006/112 -A98P1 : paragraph 10
Directive 2006/112 -A98P2 : paragraphs 1, 10, 21, 37, 38, 40, 49 - 51, 55, 57, 61, 70 - 72
Directive 2006/112 -N3PT6 : paragraphs 1, 11 - 14, 21 - 23, 27 - 34, 36 - 38, 40, 44, 47, 49 - 51, 55, 61, 62, 65, 70 - 72
Directive 2008/8 -A06 : paragraph 69
Directive 2009/47 : paragraphs 11 - 14, 32, 38, 39, 44, 46, 47, 49 - 51, 55, 57, 61, 62, 65, 69 - 71, 72
Commission - COM Document (Draft Legislation) - 52008PC0428 : paragraphs 12, 22, 27, 28, 30, 32
Commission - COM Document (Other than Draft Legislation) - 52016DC0148 : paragraph 69
Court of Justice - Judgment C -280/93 -N38 : paragraph 26
Court of Justice - Judgment C -417/93 -N9 : paragraph 24
Court of Justice - Judgment C -21/94 -N17 : paragraph 25
Court of Justice - Judgment C -392/95 -N14 : paragraph 25
Court of Justice - Judgment C -491/01 -N123 : paragraph 54
Court of Justice - Judgment C -127/07 -N26 : paragraph 42
Court of Justice - Judgment C -127/07 -N46 : paragraph 52
Court of Justice - Judgment C -582/08 -N49 : paragraph 59
Court of Justice - Judgment C -101/12 -N77 : paragraph 53
Court of Justice - Judgment C -203/12 -N35 : paragraph 54
Court of Justice - Judgment C -356/12 -N43 : paragraph 53
Court of Justice - Judgment C -580/12 -N51 : paragraph 41
Court of Justice - Judgment C -502/13 : paragraph 34
Court of Justice - Judgment C -512/13 -N33 : paragraph 60
Court of Justice - Judgment C -477/14 -N35 : paragraph 41
Court of Justice - Opinion C -390/15 : paragraph 45

Operative part

Validates : Directive 2006/112 -A98P2
Validates : Directive 2006/112 -N3PT6

Opinion

EC Treaty (Amsterdam), Article 93 : points 3, 17
Charter of Fundamental Rights of the EU (2007), Article 20 : point 37
Charter of Fundamental Rights of the EU (2007), Article 20 -A52P1 : point 37
Charter of Fundamental Rights of the EU (2007), Article 21 : point 61
TFEU, Article 113 : point 3
Directive 77/388 -A09P2LET7 : point 65
Directive 77/388 -A09P2LF : point 66
Directive 92/77 -A01PT5 : point 51
Directive 2002/38 : point 68
Directive 2002/38 -A01PT2 : point 65
Directive 2002/38 -A04 : point 78
Directive 2002/38 -A05 : point 78
Directive 2002/38 -C5 : point 67
Directive 2006/112 : point 4
Directive 2006/112 -358BIS : point 67
Directive 2006/112 -A01P2LA : point 47
Directive 2006/112 -A02P1LA : points 5, 47
Directive 2006/112 -A02P1LC : points 5, 47
Directive 2006/112 -A09P1 : point 68
Directive 2006/112 -A132P1LI : point 56
Directive 2006/112 -A132P1LJ : point 56
Directive 2006/112 -A14P1 : point 46
Directive 2006/112 -A24P1 : point 46
Directive 2006/112 -A31 : point 48
Directive 2006/112 -A358 : point 70
Directive 2006/112 -A359 : point 70
Directive 2006/112 -A360 : point 70
Directive 2006/112 -A361 : point 70
Directive 2006/112 -A362 : point 70
Directive 2006/112 -A363 : point 70
Directive 2006/112 -A364 : point 70
Directive 2006/112 -A365 : point 70
Directive 2006/112 -A366 : point 70
Directive 2006/112 -A367 : point 70
Directive 2006/112 -A368 : point 70
Directive 2006/112 -A369 : point 70
Directive 2006/112 -A58P1LC : points 64, 70
Directive 2006/112 -A96 : points 6, 49
Directive 2006/112 -A97 : point 6
Directive 2006/112 -A98 : points 6, 10, 54
Directive 2006/112 -A98P2 : points 13, 31, 36, 63, 64, 84, 85, 96, 97, 101
Directive 2006/112 -A98P2L1 : points 7, 49
Directive 2006/112 -A98P2L2 : points 65, 67, 71, 83
Directive 2006/112 -C4 : point 40
Directive 2006/112 -C5 : point 47
Directive 2006/112 -C8 : point 41
Directive 2006/112 -C23 : point 66
Directive 2006/112 -N2 : point 64
Directive 2006/112 -N3 : point 54
Directive 2006/112 -N3PT6 : points 7, 8, 10, 13, 15 - 17, 20, 21, 23, 25, 30, 31, 33, 35, 36, 51, 56, 57, 63, 84, 85, 90, 94, 96, 97, 101, 102
Directive 2008/8 -A02PT2 : point 6
Directive 2008/8 -A06 : point 78
Directive 2009/47 : point 102
Directive 2009/47 -A01PT13 : point 7
Directive 2009/47 -C4 : point 63
Directive 2009/47 -NPT1 : points 7, 15 - 17, 20, 21, 30
Regulation 282/2011 -N1A07 : point 64
Commission - COM Document (Draft Legislation) - 52000PC0349(02) : points 66, 67
Commission - COM Document (Other than Draft Legislation) - 52007DC0380 : point 52
Commission - COM Document (Draft Legislation) - 52008PC0428 : points 55, 68
Commission - COM Document (Draft Legislation) - 52008PC0428 -A01 : point 27
Commission - COM Document (Draft Legislation) - 52008PC0428 -C6 : points 24, 27
Commission - COM Document (Draft Legislation) - 52008PC0428 -NPT3 : points 9, 19, 22, 25
Court of Justice - Judgment C -41/69 -N69 : point 21
Court of Justice - Judgment C -117/76 -N7 : point 37
Court of Justice - Judgment C -117/76 -N8 : point 42
Court of Justice - Judgment C -124/76 -N18 : point 42
Court of Justice - Judgment C -103/77 -N28 : point 42
Court of Justice - Judgment C -103/77 -N32 : point 42
Court of Justice - Judgment C -103/77 -N81 : point 75
Court of Justice - Judgment C -103/77 -N82 : point 75
Court of Justice - Judgment C -103/77 -N83 : point 75
Court of Justice - Judgment C -138/79 -N25 : point 61
Court of Justice - Judgment C -817/79 -N16 : point 18
Court of Justice - Judgment C -215/85 -N23 : point 37
Court of Justice - Judgment C -65/90 -N16 : point 21
Court of Justice - Judgment C -65/90 -N19 : point 26
Court of Justice - Judgment C -280/93 -N89 : point 61
Court of Justice - Judgment C -280/93 -N90 : point 61
Court of Justice - Judgment C -306/93 -N31 : point 39
Court of Justice - Judgment C -21/94 -N18 : point 21
Court of Justice - Judgment C -21/94 -N22 : point 26
Court of Justice - Judgment C -84/94 -N58 : point 61
Court of Justice - Judgment C -392/95 -N20 : point 26
Court of Justice - Judgment C -408/95 -N45 : point 18
Court of Justice - Judgment C -408/95 -N46 : point 21
Court of Justice - Judgment C -408/95 -N58 : point 29
Court of Justice - Judgment C -372/96 -N41 : point 37
Court of Justice - Judgment C -322/99 -N76 : point 33
Court of Justice - Judgment C -58/01 -N100 : point 21
Court of Justice - Judgment C -422/02 -N33 : point 61
Court of Justice - Judgment C -106/05 -N48 : point 33
Court of Justice - Judgment C -309/06 -N49 : points 33, 42
Court of Justice - Opinion C -127/07 -N32 : point 61
Court of Justice - Judgment C -127/07 -N23 : point 37
Court of Justice - Judgment C -127/07 -N26 : point 39
Court of Justice - Judgment C -127/07 -N47 : point 59
Court of Justice - Judgment C -127/07 -N57 : points 60, 61, 77
Court of Justice - Judgment C -127/07 -N58 : point 60
Court of Justice - Judgment C -127/07 -N59 : point 61
Court of Justice - Judgment C -127/07 -N62 : point 78
Court of Justice - Judgment C -418/07 -N27 : point 39
Court of Justice - Judgment C -174/08 -N41 : point 33
Court of Justice - Judgment C -174/08 -N42 : point 33
Court of Justice - Judgment C -174/08 -N44 : point 42
Court of Justice - Judgment C -262/08 -N64 : point 33
Court of Justice - Judgment C -176/09 : point 39
Court of Justice - Judgment C -176/09 -N35 : point 61
Court of Justice - Judgment C -480/10 -N17 : point 42
Court of Justice - Judgment C -520/10 -N25 : point 55
Court of Justice - Judgment C -44/11 -N45 : point 33
Court of Justice - Judgment C -128/11 : point 44
Court of Justice - Judgment C -128/11 -N61 : point 44
Court of Justice - Judgment C -174/11 -N46 : point 33
Court of Justice - Judgment C -174/11 -N47 : point 33
Court of Justice - Judgment C -174/11 -N48 : point 33
Court of Justice - Judgment C -174/11 -N50 : point 33
Court of Justice - Judgment C -250/11 -N45 : points 33, 42
Court of Justice - Opinion C -155/12 -N47 : point 36
Court of Justice - Opinion C -155/12 -N48 : point 36
Court of Justice - Opinion C -155/12 -N49 : point 36
Court of Justice - Opinion C -155/12 -N50 : point 36
Court of Justice - Judgment C -101/12 -N77 : point 59
Court of Justice - Judgment C -101/12 -N91 : point 77
Court of Justice - Judgment C -195/12 -N52 : point 39
Court of Justice - Judgment C -234/12 -N16 : point 39
Court of Justice - Judgment C -249/12 -N34 : point 55
Court of Justice - Judgment C -293/12 -N47 : point 61
Court of Justice - Judgment C -319/12 -N38 : point 33
Court of Justice - Judgment C -356/12 -N43 : point 59
Court of Justice - Judgment C -356/12 -N52 : point 61
Court of Justice - Judgment C -356/12 -N64 : point 61
Court of Justice - Judgment C -366/12 -N40 : point 33
Court of Justice - Judgment C -599/12 -N55 : point 39
Court of Justice - Judgment C -219/13 -N24 : point 95
Court of Justice - Judgment C -219/13 -N25 : point 95
Court of Justice - Judgment C -219/13 -N26 : point 95
Court of Justice - Judgment C -219/13 -N27 : point 95
Court of Justice - Judgment C -219/13 -N28 : point 95
Court of Justice - Judgment C -219/13 -N29 : point 95
Court of Justice - Judgment C -219/13 -N30 : point 95
Court of Justice - Judgment C -219/13 -N31 : point 95
Court of Justice - Judgment C -219/13 -N32 : point 95
Court of Justice - Judgment C -335/13 -N51 : point 39
Court of Justice - Judgment C -335/13 -N56 : point 60
Court of Justice - Judgment C -479/13 -N17 : points 36, 46, 63
Court of Justice - Judgment C -479/13 -N35 : point 46
Court of Justice - Judgment C -479/13 -N40 : points 36, 63
Court of Justice - Judgment C -479/13 -N41 : point 36
Court of Justice - Judgment C -502/13 -N26 : points 36, 46, 63
Court of Justice - Judgment C -502/13 -N42 : point 46
Court of Justice - Judgment C -502/13 -N47 : points 36, 63
Court of Justice - Judgment C -502/13 -N49 : point 36
Court of Justice - Judgment C -502/13 -N53 : point 25
Court of Justice - Judgment C -502/13 -N55 : point 35
Court of Justice - Judgment C -502/13 -N56 : point 35
Court of Justice - Judgment C -512/13 -N33 : point 75
Court of Justice - Judgment C -528/13 -N50 : point 37
Court of Justice - Judgment C -528/13 -N51 : point 37
Court of Justice - Judgment C -528/13 -N52 : point 37
Court of Justice - Judgment C -209/14 -N40 : point 33
Court of Justice - Judgment C -252/14 -N48 : point 39
Court of Justice - Judgment C -334/14 -N37 : point 33
Court of Justice - Judgment C -363/14 -N82 : point 18
Court of Justice - Judgment C -440/14 -N77 : point 61
Court of Justice - Judgment C -477/14 -N35 : point 37
Court of Justice - Judgment C -477/14 -N49 : point 61
Court of Justice - Judgment C -134/15 -N47 : point 61

Dates

Date of the lodging of the application initiating proceedings

20/07/2015

Date of the Opinion

08/09/2016

Date of the hearing

Information not available

Date of delivery

07/03/2017

References

Publication in the Official Journal

Judgment: OJ C 144 from 08.05.2017, p.5

Application: OJ C 346 from 19.10.2015, p.6

Name of the parties

RPO

Notes on Academic Writings

Grube, Friederike: Derzeit geltender Ausschluss des ermäßigten Steuersatzes auf Zurverfügungstellung sog. E-Books unionsrechtskonform - Rzecznik Praw Obywatelskich (RPO), Mehrwertsteuerrecht 2017 p.317 (DE)
Skubic, Zoran: Pravična obdavčitev e-knjig po pravu EU?, Pravna praksa 2017 nº 19 p.28-29 (SL)
Michel, Valérie: TVA et livres numériques, Europe 2017 Avril nº 05 p.34 (FR)
Dodos, Panagiotis ; Heilmeier, Ruth: Steuerrecht: Mehrwertsteuersatz bei digitalen Büchern, Europäische Zeitschrift für Wirtschaftsrecht 2017 p.439-440 (DE)
Derieux, Emmanuel: Taux de TVA applicable à la fourniture en ligne de « livres numériques » Égalité culturelle des « livres » ou égalité fiscale des « services » ?, Droit de l'immatériel : informatique, médias, communication 2017 nº 137 p.12-14 (FR)
Dobratz, Lars: Die Beschränkung des ermäßigten Steuersatzes für Bücher auf Lieferungen auf physischem Träger ist mit dem Grundsatz der Gleichbehandlung des Unionsrechts vereinbar – Keine Notwendigkeit einer erneuten Parlamentsanhörung wenn die finale Richtlinienfassung in ihrem Wesen nicht vom Wortlaut des Richtlinienvorschlags abweicht, Umsatzsteuer-Rundschau 2017 p.399-401 (DE)
Szudoczky, Rita: RPO. VAT rate. Difference in treatment between printed publications and digital publications is valid. Court of Justice, Highlights & Insights on European Taxation 2017 nº 8 p.34--36 (EN)
Dodos, Panagiotis ; Heilmeier, Ruth: Steuerrecht: Mehrwertsteuersatz bei digitalen Büchern, Europäische Zeitschrift für Wirtschaftsrecht 2017 p.439-440 (DE)
Takis, Athanasios: Armenopoulos 2017 p.878-879 (EL)
Bainczyk, Magdalena: Die praktische Anwendung des Unionsrechts in Polen - Anmerkung zum Urteil des EuGH v. 7.3.2017, Rs. C-390/15 (RPO), und zum Beschluss des polnischen Verfassungsgerichtshofes v. 17.5.2017, Akz. K 61/13, Europarecht 2017 p.725-743 (DE)
Soņeca, Viktorija ; Petrocka-Petrovska, Elīza: Eiropas Savienības tiesa : aktualitātes judikatūrā, Jurista vārds 2017 50 p.28-32 (LV)
Ashworth, Elisabeth: Livre éléctronique, taux de TVA et principe d'égalité de traitement, Dalloz IP / IT 2017 nº 7-8 p.407-410 (FR)
Prejs, Ewa: Zakres zastosowania obniżonej stawki podatku od wartości dodanej dla dostaw książek, gazet i czasopism. Glosa do wyroku TS z dnia 7 marca 2017 r., C-390/15, Europejski Przegląd Sądowy 2017 Vol. 8 p. 34-38 (PL)
Denys, Adriana: Zasada równego traktowania w świetle przepisów o obniżonej stawce podatku od wartości dodanej dla dostaw książek, gazet i czasopism, Prawo Europejskie w praktyce 2018 Nr 9/10 p.45-51 (PL)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Trybunał Konstytucyjny w Warszawie - Poland

Subject-matter

Taxation
- Value added tax
Provisions governing the institutions

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

Reference for a preliminary ruling

Formation of the Court

grande chambre (Cour)

Judge-Rapporteur

Malenovský

Advocate General

Kokott

Language(s) of the Case

Polish

Language(s) of the Opinion

German