CELEX: 62011CA0109
Language: en
Date: 2013-04-25 00:00:00
Title: Case C-109/11: Judgment of the Court (Fourth Chamber) of 25 April 2013 — European Commission v Czech Republic (Failure of a Member State to fulfil obligations — Taxation — Directive 2006/112/EC — Articles 9 and 11 — National legislation authorising persons not subject to taxation to be part of a VAT group)

15.6.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 171/5
            
         Judgment of the Court (Fourth Chamber) of 25 April 2013 — European Commission v Czech Republic
   (Case C-109/11) (1)
   
   (Failure of a Member State to fulfil obligations - Taxation - Directive 2006/112/EC - Articles 9 and 11 - National legislation authorising persons not subject to taxation to be part of a VAT group)
   2013/C 171/08
   Language of the case: Czech
   
      Parties
   
   
      Applicant: European Commission (represented by: R. Lyal, D. Triantafyllou, K. Walkerová and P. Němečková, Agents)
   
      Defendant: Czech Republic (represented by: M. Smolek, T. Müller and J. Očková, Agents)
   
      Interveners in support of the defendant: Kingdom of Denmark (represented: initially by C. Vang, then by V. Pasternak Jørgensen, Agents), Ireland (represented by: D. O’Hagan, Agent, assisted by G. Clohessy, SC, and by N. Travers, BL), Republic of Finland (represented by: H. Leppo and S. Hartikainen, Agents), United Kingdom of Great Britain and Northern Ireland (represented by: H. Walker, Agent, assisted by M. Hall, QC)
   
      Re:
   
   Failure of a Member State to fulfil obligations — Breach 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 authorising persons not subject to taxation to be part of a VAT group
   
      Operative part
   
   The Court:
   
               1.
            
            
               Dismisses the action;
            
         
               2.
            
            
               Orders the European Commission to pay the costs;
            
         
               3.
            
            
               Orders the Kingdom of Denmark, Ireland, the Republic of Finland and the United Kingdom of Great Britain and Northern Ireland to bear their own respective costs.
            
         
      (1)  OJ C 160, 28.5.2011.