Asunto C-41/09: Recurso interpuesto el 29 de enero de 2009 — Comisión de las Comunidades Europeas/Reino de los Países Bajos
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PROCEDIMIENTOS JURISDICCIONALES
TRIBUNAL DE JUSTICIA
Recurso de casación interpuesto el 1 de julio de 2008 por Carlos Correia de Matos contra el auto del Tribunal de Primera Instancia (Sala Quinta) dictado el 9 de abril de
2008 en el asunto T-38/08, Correia de Matos/Comisión
(Asunto C-290/08 P)
(2009/C 129/02)
Lengua de procedimiento: portugués
Carlos Correia de Matos (representante: C.I. Correia de Matos, advogada)
Otra parte en el procedimiento: Comisión de las Comunidades
Mediante auto de 10 de febrero de 2009, el Tribunal de Justicia (Sala Octava) desestimó el recurso.
Recurso interpuesto el 29 de enero de 2009 - Comisión de las Comunidades Europeas/Reino de los Países Bajos
(Asunto C-41/09)
(2009/C 129/03)
Lengua de procedimiento: neerlandés
Comisión de las Comunidades Europeas (representantes: D. Triantafyllou y W. Roels, agentes)
Reino de los Países Bajos
Pretensiones de la parte demandante
- Que se declare que el Reino de los Países Bajos ha incumplido las obligaciones que le incumben en virtud del artículo 12 de la Sexta Directiva IVA, ( 1 ) en relación con el anexo H de dicha Directiva (los artículos 96, 97, 98 y 99, apartado 1, de la Directiva IVA, ( 2 ) en relación con el anexo III de dicha Directiva), al aplicar un tipo impositivo reducido a la entrega, importación y adquisición intracomunitaria de determinados animales vivos, en particular caballos, que no suelen ir destinados a la preparación o fabricación de productos alimenticios para el consumo humano o animal.
- Que se condene en costas al Reino de los Países Bajos.
Motivos y principales alegaciones
La Comisión entiende que la Ley neerlandesa del Impuesto sobre el Valor Añadido infringe lo dispuesto en los artículos 96, 97, 98 y 99, apartado 1, en relación con el anexo III, de la Directiva IVA, al aplicar un tipo impositivo reducido a la entrega de determinados...
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