Court of Justice (Third Chamber) 17 January 2013, C‑360/11 (European Commission v Kingdom of Spain.)
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European Union · · · Cited by 147 · 17-01-2013
JUDGMENT OF THE COURT (Third Chamber) 17 January 2013 ( *1 ) ‛Failure of a Member State to fulfil obligations — Value added tax — Directive 2006/112/EC — Application of a reduced rate — Articles 96 and 98(2) — Points 3 and 4 of Annex III — ‘Pharmaceutical products normally used for health care, prevention of illnesses and as treatment for medical and veterinary purposes’ — ‘Medical equipment,
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