Press Release: VAT reduced rate for horses: The European Commission refers the Netherlands to Court of Justice and opens second stage infringement proceedings against Austria, France, Germany and Luxembourg

The European Commission decided to refer the Netherlands to the European Court of Justice for applying a reduced VAT rate to horses, and in particular race horses. At the same time, the Commission formally requested Austria, France, Germany and Luxembourg to amend their legislation with regard to similar measures. If these Member States fail to comply with the reasoned opinion within two months, the Commission may also refer them to the Court.

• Primary Source