European Court of Justice (First Chamber).

A. Tizzano, President of the Chamber, J.-J. Kasel, A. Borg Barthet, M. Safjan (Rapporteur) and M. Berger, (Judges), Y. Bot, Advocate General.

Judgment delivered 3 March 2011.

Value added tax – supply – rate – Netherlands applying reduced rate to supply, import and acquisition of horses – reduced rate applicable under EU law to live animals normally intended for use in preparation of foodstuffs for human and animal consumption – Council Directive 77/388, art. 12, Annex H – Council Directive 2006/112/EC, art. 96–99(1), Annex III.

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