European Court of Justice (Second Chamber).

CWA Timmermans, President of the Chamber, L Bay Larsen, J Makarczyk (Rapporteur), P Kūris and J-C Bonichot, JJ, J Mazák, Advocate General.

Judgment delivered 3 April 2008.

Value added tax – Supply of water – Water supplies – Reduced rate – Whether reduced rate of VAT applicable to connection of building’s water system to main supply – Council Directive 77/388, art. 4(5), 12(3)(a), Annex D(2), Annex H, Category 2.

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