The Republic of Ireland applied a reduced rate of VAT to the supply of greyhounds and horses which were ‘not normally intended for the preparation or production of foodstuffs for human or animal consumption’ and to the hire of horses and certain insemination services. In European Commission v Republic of Ireland (CJEU Case C-108/11) the Commission applied to the CJEU for a ruling that this contravened arts 96 and 98 of Directive 2006/112/EC. The CJEU granted the declaration.
The Republic of Ireland applied a reduced rate of VAT to the supply of greyhounds and horses which were ‘not normally intended for the preparation or production of foodstuffs for human or animal consumption’ and to the hire of horses and certain insemination services. In European Commission v Republic of Ireland (CJEU Case C-108/11) the Commission applied to the CJEU for a ruling that this contravened arts 96 and 98 of Directive 2006/112/EC. The CJEU granted the declaration.
