CELEX: 62011CA0095
Language: en
Date: 2013-04-25 00:00:00
Title: Case C-95/11: Judgment of the Court (Fourth Chamber) of 25 April 2013 — European Commission v Kingdom of Denmark (Failure of a Member State to fulfil obligations — Taxation — Directive 2006/112/EC — Articles 9 and 11 — National legislation allowing non-taxable persons to be considered as a single taxable person subject to VAT)

15.6.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 171/4
            
         Judgment of the Court (Fourth Chamber) of 25 April 2013 — European Commission v Kingdom of Denmark
   (Case C-95/11) (1)
   
   (Failure of a Member State to fulfil obligations - Taxation - Directive 2006/112/EC - Articles 9 and 11 - National legislation allowing non-taxable persons to be considered as a single taxable person subject to VAT)
   2013/C 171/07
   Language of the case: Danish
   
      Parties
   
   
      Applicant: European Commission (represented by: R. Lyal, acting as Agent, assisted by H. Peytz, lawyer)
   
      Defendant: Kingdom of Denmark (represented by: C. Vang and V. Pasternak Jørgensen, acting as Agents)
   
      Interveners in support of the defendant: Czech Republic (represented by: M. Smolek, J. Očková and T. Müller, acting as Agents), Ireland (represented by: D. O’Hagan, acting as Agent, assisted by G. Clohessy SC and N. Travers BL), Republic of Finland (represented by: H. Leppo and S. Hartikainen, acting as Agents), United Kingdom of Great Britain and Northern Ireland (represented by: S. Behzadi-Spencer, acting as Agent, assisted by M. Hall QC)
   
      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) — Concept of taxable person — National legislation allowing non-taxable persons to be part of a VAT group
   
      Operative part of the judgment
   
   The Court:
   
               1.
            
            
               Dismisses the action;
            
         
               2.
            
            
               Orders the European Commission to pay the costs;
            
         
               3.
            
            
               Orders the Czech Republic, Ireland, the Republic of Finland and the United Kingdom of Great Britain and Northern Ireland to bear their own costs.
            
         
      (1)  OJ C 186, 25.6.2011.