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Court of Justice of the European Union · Judgment

C‑197/12European Commission v French Republic

Decided
2013-03-21
ECLI
ECLI:EU:C:2013:202
CELEX
62012CJ0197
Finality
Final, the decision cannot be appealed

The court's own keywords

Failure of a Member State to fulfil obligations — Taxation — VAT — Directive 2006/112/EC — Article 148 — Exemption of certain transactions intended for vessels carrying passengers for reward or used for the purpose of commercial activities — Condition that the vessels must be used for navigation on the high seas.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
    • Engine version and read date on every answer
    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

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