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Judgment of the Court (Tenth Chamber) of 1 October 2020

Staatssecretaris van Financiën v X

Request for a preliminary ruling from the Hoge Raad der Nederlanden

Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Annex III, point 1 – Definitions of ‘foodstuffs for human consumption’ and ‘products normally used to supplement foodstuffs or as a substitute for foodstuffs’ – Aphrodisiac products

Case C-331/19

Documents in the Case

Document

Date

Name of the parties

Subject-matter

Curia

EUR-Lex

Autres Liens

Judgment (OJ)

06/11/2020

Staatssecretaris van Financiën (Taux réduit de TVA pour aphrodisiaques)

Taxation
- Value added tax

Judgment
ECLI:EU:C:2020:786

01/10/2020

Staatssecretaris van Financiën (Taux réduit de TVA pour aphrodisiaques)

Taxation
- Value added tax

Application (OJ)

12/07/2019

Staatssecretaris van Financiën (Taux réduit de TVA pour aphrodisiaques)

Taxation
- Value added tax

Request for a preliminary ruling

23/04/2019

Staatssecretaris van Financiën (Taux réduit de TVA pour aphrodisiaques)

Taxation
- Value added tax

Opinion
ECLI:EU:C:2020:122

27/02/2020

Staatssecretaris van Financiën (Taux réduit de TVA pour aphrodisiaques)

Taxation
- Value added tax

Legal analysis of the decision or of the case

Reports of Cases

not yet published (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

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

Regulation 178/2002 -A01 : paragraphs 3, 31
Regulation 178/2002 -A02 : paragraphs 4, 18, 31
Regulation 178/2002 -A05P1 : paragraph 5
Directive 2006/112 : paragraph 23
Directive 2006/112 -A96 : paragraphs 6, 20
Directive 2006/112 -A97 : paragraph 7
Directive 2006/112 -A98 : paragraph 9
Directive 2006/112 -A98P1 : paragraphs 8, 21
Directive 2006/112 -A98P2 : paragraph 8
Directive 2006/112 -A98P2L1 : paragraph 21
Directive 2006/112 -N3 : paragraphs 21, 33, 34, 38
Directive 2006/112 -N3PT1 : paragraphs 1, 9, 18, 19, 22, 24, 30 - 32, 35, 39
Directive 2006/112 -N3PT2 : paragraph 9
Directive 2006/112 -N3PT3 : paragraphs 9, 32
Directive 2006/112 -N3PT4 : paragraph 9
Regulation 282/2011 : paragraph 23
Court of Justice - Judgment C -161/14 -N25 : paragraph 33
Court of Justice - Judgment C -573/15 -N22 : paragraph 34
Court of Justice - Judgment C -516/17 -N65 : paragraph 24
Court of Justice - Judgment C -715/18 -N25 : paragraph 30
Court of Justice - Opinion C -331/19 : paragraph 25

Operative part

Interprets : Directive 2006/112 -N3PT1

Opinion

Regulation 178/2002 -A01 : point 47
Regulation 178/2002 -A01P1 : point 3
Regulation 178/2002 -A02 : points 4, 13, 16, 45, 49, 51
Regulation 178/2002 -A02L3LA : point 47
Regulation 178/2002 -A02L3LB : point 47
Regulation 178/2002 -A02L3LC : point 47
Regulation 178/2002 -A98P1 : point 16
Regulation 178/2002 -A98P2 : point 16
Directive 2006/112 : points 17, 32
Directive 2006/112 -A96 : point 5
Directive 2006/112 -A98 : points 33, 37, 40, 46, 48, 58
Directive 2006/112 -A98P1 : point 6
Directive 2006/112 -A98P2L1 : point 6
Directive 2006/112 -N3 : points 37, 43, 46
Directive 2006/112 -N3PT1 : points 7, 8, 13, 15, 16, 28, 33, 39 - 41, 45, 48 - 52, 60
Directive 2006/112 -N3PT3 : point 57
Regulation 504/2008 : point 50
Court of Justice - Judgment C -41/09 : point 2
Court of Justice - Judgment C -41/09 -N53 : point 33
Court of Justice - Judgment C -41/09 -N54 : point 48
Court of Justice - Judgment C -41/09 -N55 : point 48
Court of Justice - Judgment C -41/09 -N56 : point 48
Court of Justice - Judgment C -41/09 -N57 : point 48
Court of Justice - Judgment C -41/09 -N61 : point 50
Court of Justice - Judgment C -41/09 -N62 : point 50
Court of Justice - Judgment C -41/09 -N63 : point 50
Court of Justice - Judgment C -41/09 -N64 : point 50
Court of Justice - Judgment C -497/09 : point 2
Court of Justice - Judgment C -573/15 -N22 : point 33
Court of Justice - Judgment C -499/16 : point 2
Court of Justice - Judgment C -499/16 -N23 : point 37
Court of Justice - Judgment C -499/16 -N24 : point 37
Court of Justice - Judgment C -499/16 -N30 : point 42
Court of Justice - Judgment C -516/17 -N65 : point 17

Dates

Date of the lodging of the application initiating proceedings

23/04/2019

Date of the Opinion

27/02/2020

Date of the hearing

Information not available

Date of delivery

01/10/2020

References

Publication in the Official Journal

Information not available

Name of the parties

Staatssecretaris van Financiën (Taux réduit de TVA pour aphrodisiaques)

Notes on Academic Writings

Bassani, Vincent: Fiscalité - Denrées alimentaires, Europe 2020, n° 12 Décembre, Comm. 399 (FR)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Hoge Raad der Nederlanden - Netherlands

Subject-matter

Taxation
- Value added tax
Agriculture and Fisheries
- Foodstuffs
Public health
Consumer protection

Provisions of national law referred to

Wet op de omzetbelasting, artikel 9, tweede lid , onder a)

Provisions of international law referred to

Information not available

Procedure and result

Reference for a preliminary ruling

Formation of the Court

dixième chambre (Cour)

Judge-Rapporteur

Juhász

Advocate General

Szpunar

Language(s) of the Case

Dutch

Language(s) of the Opinion

Polish