CELEX: 62011CA0086
Language: en
Date: 2013-04-25 00:00:00
Title: Case C-86/11: Judgment of the Court (Fourth Chamber) of 25 April 2013 — European Commission v United Kingdom of Great Britain and Northern Ireland (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 who may be regarded as a single taxable person for VAT purposes)

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 United Kingdom of Great Britain and Northern Ireland
   (Case C-86/11) (1)
   
   (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 who may be regarded as a single taxable person for VAT purposes)
   2013/C 171/06
   Language of the case: English
   
      Parties
   
   
      Applicant: European Commission (represented by: R. Lyal, acting as Agent)
   
      Defendant: United Kingdom of Great Britain and Northern Ireland (represented by: S. Hathaway, acting as Agent, and M. Hall QC)
   
      Interveners in support of the defendant: Czech Republic (represented by: M. Smolek and T. Müller, acting as Agents), Kingdom of Denmark (represented: initially by C. Vang, and subsequently by V. Pasternak Jørgensen, 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)
   
      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 the inclusion of non-taxable persons in 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, the Kingdom of Denmark, Ireland and the Republic of Finland to bear their own respective costs.
            
         
      (1)  OJ C 145, 14.5.2011.