Judgment of the Court (Third Chamber) of 20 May 2010.#European Commission v Republic of Poland.#Failure of a Member State to fulfil its obligations - VAT - Directive 2006/112/EC - Articles 78, 79, 83 and 86 - Taxable amount - Sale of a car - Inclusion in the taxable amount of a duty applicable to non-registered cars.#Case C-228/09.

Subject of the case

Re:

Failure of a Member State to fulfil obligations – Infringement of Articles 78, 79, 83 and 86 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) – Sale of a motor vehicle – Inclusion in the taxable amount of a duty payable on the registration of a vehicle.

Operative part

Operative part:

The Court:

1. Dismisses the action;

2. Orders the European Commission to pay the costs.