The Netherlands applied a reduced rate of VAT to the supply of certain live animals including horses which were ‘not normally intended for the preparation or production of foodstuffs for human or animal consumption’. In EC Commission v Kingdom of the Netherlands (ECJ Case C-41/09) the EC Commission applied to the ECJ for a ruling that this contravened Articles 98 and 99(1) of Directive 2006/112/EC. The ECJ granted the declaration.
Why it matters: This is another victory for the Commission in its attempts to enforce greater uniformity of VAT rates across the EU.
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