Court of Justice of the European Union · Judgment
C-51/18European Commission v Republic of Austria
- Decided
- 2018-12-19
- ECLI
- ECLI:EU:C:2018:1035
- CELEX
- 62018CJ0051
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Failure of a Member State to fulfil obligations — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1) — Administrative practice of imposing VAT on the royalty payable to an author of an original work of art on the basis of the resale right.
Interprets
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