(April 21, 2015) 

On April 21, 2015 the European Court of Justice (CJEU) ruled in Case C‑114/14 European Commission versus Kingdom of Sweden (ECLI:EU:C:2015:249).

By its action, the European Commission asks the Court to declare that, by failing to exempt from value added tax (VAT) the supply by the public postal services of services other than passenger transport and telecommunications services, and the supply of goods incidental thereto, and the supply at face value of postage stamps valid for use for postal services within national territory, the Kingdom of Sweden has failed to fulfil its obligations under Articles 132(1)(a) and 135(1)(h) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).

The CJEU:

1.     Declares that, by failing to exempt from value added tax the supply by the public postal services of services other than passenger transport and telecommunications services, and the supply of goods incidental thereto, and the supply at face value of postage stamps valid for use for postal services within national territory, the Kingdom of Sweden has failed to fulfil its obligations under Articles 132(1)(a) and 135(1)(h) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax;

2.       Orders the Kingdom of Sweden to pay the costs.

For further information click here to be forwarded to the text of the ruling.

Interested in more of CJEU rulings? Then click here to be forwarded to the section CJEU where we have listed a selection of CJEU rulings organized based on the subject they relate to.

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