Judgment of the Court (Eighth Chamber) of 19 December 2018.#European Commission v Republic of Austria.#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.#Case C-51/18.