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European Union
K Oy (C-219/13)
Judgment
Consideration of the questions referred
21

K Oy (C-219/13)

Judgment of 11 Sept 2014law://eu/cjeu/2013/c-219-13/para_21@2026-11-10

21Article 96 of the VAT Directive provides that the same rate of VAT, the standard rate, is applicable to supplies of goods and supplies of services.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Third Chamber
Case: C-219/13 · ECLI:EU:C:2014:2207
Decided: 11 Sept 2014
Procedure: Preliminary reference · referred by the Korkein hallinto-oikeus (Finland)
Rapporteur: C.G. Fernlund
Advocate General: P. Mengozzi
Bench: 5 judges
M. Ilešič, C.G. Fernlund, A. Ó Caoimh, C. Toader, E. Jarašiūnas
Language: Finnish
Official: CURIA · EUR-Lex 62013CJ0219

Topics

Value added tax

History · 1 version

11 Sept 2014Reading

Connections

Interprets 1: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
Cited by 10: Criminal proceedings against Terhelt5 (C-147/22); YD v Dyrektor Krajowej Informacji Skarbowej (C-146/22); Regards Photographiques SARL v Ministre de l'Action et des Comptes publics (C-145/18); Belgisch Syndicaat van Chiropraxie and Others v Ministerraad (C-597/17); AZ v Minister Finansów (C-499/16); État belge v Oxycure Belgium SA (C-573/15); European Commission v United Kingdom of Great Britain and Northern Ireland (C-161/14); European Commission v French Republic (C-479/13)2 provisions; European Commission v Grand Duchy of Luxembourg (C-502/13)2 provisions; European Commission v Republic of Poland (C-639/13)
Cites 6: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Commissioners for Her Majesty’s Revenue and Customs v The Rank Group plc (C-259/10, C-260/10); Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax; Pro Med Logistik GmbH v Finanzamt Dresden-Süd and Eckard Pongratz v Finanzamt Würzburg mit Außenstelle Ochsenfurt (C-454/12, C-455/12); Commission of the European Communities v French Republic (C-384/01); Finanzamt Oschatz v Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien (C-442/05)