CELEX: 62011CA0085
Language: en
Date: 2013-04-09 00:00:00
Title: Case C-85/11: Judgment of the Court (Grand Chamber) of 9 April 2013 — European Commission v 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)

1.6.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 156/3
            
         Judgment of the Court (Grand Chamber) of 9 April 2013 — European Commission v Ireland
   (Case C-85/11) (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 156/03
   Language of the case: English
   
      Parties
   
   
      Applicant: European Commission (represented by: R. Lyal, Agent)
   
      Defendant: Ireland (represented by: D. O’Hagan, Agent, assisted by G. Clohessy, SC, and N. Travers, BL)
   
      Interveners in support of the defendant: Czech Republic (represented by: M. Smolek and T. Müller, Agents), Kingdom of Denmark (represented: initially by C. Vang, and subsequently by V. Pasternak Jørgensen, Agents), Republic of Finland (represented by: H. Leppo and S. Hartikainen, Agents), United Kingdom of Great Britain and Northern Ireland (represented by: H. Walker, Agent, and by M. Hall, Barrister)
   
      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 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, the Republic of Finland and the United Kingdom of Great Britain and Northern Ireland to bear their own respective costs.
            
         
      (1)  OJ C 145, 14.5.2011.