Brussels, 30/11/2010 (Agence Europe) - On 29 November the European Commission sent Ireland to the European Court of Justice over the low rate of VAT (4.8%) levied on the delivery and renting out of live horses, the delivery of greyhounds and the sale of stud farm services, arguing that keeping this reduced VAT could cause an uneven playing field and cannot be justified as an exception under Annex III of the EU VAT Directive 2006/112/EC. Annex III allows reduced rate VAT to be kept in place as long as it was introduced for clearly defined social interests in favour of end consumers. This is not the case for the goods and services in question, argues the Commission, especially since the reduced rate does not seem to benefit the end consumer. It has therefore decided to send the case to the Court of Justice because Ireland has not reacted appropriately to the Reasoned Opinion it was sent last June. (F.G./transl.fl)