Judgment of the Court (Fourth Chamber) of 25 April 2013 — Commission v Finland

(Case C-74/11)

‛Failure of a Member State to fulfil obligations — Taxation — Directive 2006/112/EC — Articles 9 and 11 — National legislation permitting the inclusion of non-taxable persons in a group of persons which can be regarded as a single taxable person for VAT purposes and restricting the possibility of forming such a group to the financial and insurance sector’

1. Harmonisation of fiscal legislation — Common system of value added tax — Taxable persons — Concept — Possibility for the Member States to regard closely linked persons as a single taxable person — National legislation permitting the inclusion of non-taxable persons in a group of persons who may be regarded as a single taxable person — Failure to fulfil obligations — No such failure (Council Directive 2006/112, Art. 11) (see paras 33-43)

2. Actions for failure to fulfil obligations — Subject-matter of the dispute — Determination during the pre-litigation procedure — New complaints raised in the application initiating proceedings — Not permissible (Art. 258 TFEU) (see paras 48, 50)

3. Harmonisation of fiscal legislation — Common system of value added tax — Taxable persons — Concept — Possibility for the Member States to regard closely linked persons as a single taxable person — National legislation limiting, in practice, to financial service and insurance service providers the possibility of forming a group of persons which may be regarded as a single taxable person — Failure to fulfil obligations — No such failure (Council Directive 2006/112, Art. 11) (see paras 63, 65-68)

Re:

Failure of a Member State to fulfil obligations — Infringement of Articles 9 and 11 of Council Directive 2006/112/EC of 28 November 2006 on the common system of Value Added Tax (OJ 2006 L 347, p. 1) — National legislation permitting non-taxable persons to be included in a VAT group and restricting the VAT group system to providers of financial services and insurance services.

Operative

The Court:

1. Dismisses the action;

2. Orders the European Commission to pay the costs;

3. Orders the Czech Republic, the Kingdom of Denmark, Ireland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland to bear their own costs.

Judgment of the Court (Fourth Chamber) of 25 April 2013 — Commission v Finland

(Case C-74/11)

‛Failure of a Member State to fulfil obligations — Taxation — Directive 2006/112/EC — Articles 9 and 11 — National legislation permitting the inclusion of non-taxable persons in a group of persons which can be regarded as a single taxable person for VAT purposes and restricting the possibility of forming such a group to the financial and insurance sector’

1. Harmonisation of fiscal legislation — Common system of value added tax — Taxable persons — Concept — Possibility for the Member States to regard closely linked persons as a single taxable person — National legislation permitting the inclusion of non-taxable persons in a group of persons who may be regarded as a single taxable person — Failure to fulfil obligations — No such failure (Council Directive 2006/112, Art. 11) (see paras 33-43)

2. Actions for failure to fulfil obligations — Subject-matter of the dispute — Determination during the pre-litigation procedure — New complaints raised in the application initiating proceedings — Not permissible (Art. 258 TFEU) (see paras 48, 50)

3. Harmonisation of fiscal legislation — Common system of value added tax — Taxable persons — Concept — Possibility for the Member States to regard closely linked persons as a single taxable person — National legislation limiting, in practice, to financial service and insurance service providers the possibility of forming a group of persons which may be regarded as a single taxable person — Failure to fulfil obligations — No such failure (Council Directive 2006/112, Art. 11) (see paras 63, 65-68)

Re:

Failure of a Member State to fulfil obligations — Infringement of Articles 9 and 11 of Council Directive 2006/112/EC of 28 November 2006 on the common system of Value Added Tax (OJ 2006 L 347, p. 1) — National legislation permitting non-taxable persons to be included in a VAT group and restricting the VAT group system to providers of financial services and insurance services.

Operative

The Court:

1. Dismisses the action;

2. Orders the European Commission to pay the costs;