Reduced rate on babies’ clothing and children’s footwear
Poland applied a reduced VAT rate of 7% to supplies of babies’ clothing and children’s footwear. In EC Commission v Kingdom of Poland (ECJ Case C-49/09) the EC Commission applied to the ECJ for a ruling that this contravened Article 98 of Directive 2006/112/EC. The ECJ granted the declaration.
Why it matters: In the UK supplies of children’s clothing and footwear are zero-rated under a long-standing derogation. However the ECJ has confirmed the Commission’s view that Polish suppliers are unable to grant similar treatment.
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Reduced rate on babies’ clothing and children’s footwear
Poland applied a reduced VAT rate of 7% to supplies of babies’ clothing and children’s footwear. In EC Commission v Kingdom of Poland (ECJ Case C-49/09) the EC Commission applied to the ECJ for a ruling that this contravened Article 98 of Directive 2006/112/EC. The ECJ granted the declaration.
Why it matters: In the UK supplies of children’s clothing and footwear are zero-rated under a long-standing derogation. However the ECJ has confirmed the Commission’s view that Polish suppliers are unable to grant similar treatment.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
