Sentencia del Tribunal de Justicia (Sala Tercera), de 9 de febrero de 2006 , en el asunto C-305/03: Comisión de las Comunidades Europeas contra Reino Unido de Gran Bretaña e Irlanda del Norte ( Incumplimiento de Estado — Sexta Directiva IVA — Artículos 2, punto 1, 5, apartado 4, letra c), 12, apartado 3, y 16, apartado 1 — Operación en el interior del país — Subasta pública de objetos de arte importados en régimen de admisión temporal — Comisión de los subastadores )

• Jurisdiction: European Union
• Published date: 12 April 2006
• Celex Number: C2006/086/03

8.4.2006 EN Official Journal of the European Union C 86/2

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JUDGMENT OF THE COURT

(Third Chamber)

of 9 February 2006

in Case C-305/03 Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland (1)

(Failure of a Member State to fulfil obligations - Sixth VAT Directive - Articles 2(1), 5(4)(c), 12(3), and 16(1) - Transaction within the territory of the country - Sale by auction of works of art imported under the arrangements for temporary importation - Auctioneers' commission)

(2006/C 86/03)

Language of the case: English

In Case C-305/03 Commission of the European Communities (represented by: R. Lyal, Agent) v United Kingdom of Great Britain and Northern Ireland (represented by: C. Jackson and R. Caudwell, Agents, and N. Paines QC) — action under Article 226 EC for failure to fulfil obligations, brought on 16 July 2003 — the Court (Third Chamber), composed of A. Rosas, President of the Chamber, J.-P. Puissochet, S. von Bahr, U. Lõhmus (Rapporteur) and A. Ó Caoimh, Judges; J. Kokott, Advocate General; L. Hewlett, Principal Administrator, for the Registrar, gave a judgment on 9 February 2006, in which it:

1. Declares that, by applying a reduced rate of value added tax to the commission received by auctioneers on sales by auction of works of art, antiques and collectors' items imported under the arrangements for temporary importation, the United Kingdom of Great Britain and Northern Ireland has failed to fulfil its obligations under Articles 2(1), 5(4)(c), 12(3) and 16(1) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, as amended by Council Directive 1999/49/EC of 25 May 1999;

2. Orders the United Kingdom of Great Britain and Northern Ireland to pay the costs.

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(1) OJ C 226, 20.09.2003.

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