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EC Commission v Kingdom of Poland

Poland applied a reduced VAT rate of 7% to supplies of babies’ clothing and children’s footwear. In EC Commission v Kingdom of Poland (ECJ Case C-49/09) the EC Commission applied to the ECJ for a ruling that this contravened Article 98 of Directive 2006/112/EC. The ECJ granted the declaration.

Why it matters: In the UK supplies of children’s clothing and footwear are zero-rated under a long-standing derogation. However the ECJ has confirmed the Commission’s view that Polish suppliers are unable to grant similar treatment.

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