CELEX: 62010CA0480
Language: en
Date: 2013-04-25 00:00:00
Title: Case C-480/10: Judgment of the Court (Fourth Chamber) of 25 April 2013 — European Commission v Kingdom of Sweden (Failure of a Member State to fulfil obligations — Taxation — Directive 2006/112/EC — Article 11 — National legislation restricting the possibility of forming a group of persons which can be regarded as a single taxable person for VAT purposes to undertakings in the financial and insurance sector)

15.6.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 171/2
            
         Judgment of the Court (Fourth Chamber) of 25 April 2013 — European Commission v Kingdom of Sweden
   (Case C-480/10) (1)
   
   (Failure of a Member State to fulfil obligations - Taxation - Directive 2006/112/EC - Article 11 - National legislation restricting the possibility of forming a group of persons which can be regarded as a single taxable person for VAT purposes to undertakings in the financial and insurance sector)
   2013/C 171/02
   Language of the case: Swedish
   
      Parties
   
   
      Applicant: European Commission (represented by: R. Lyal and K. Simonsson, acting as Agents)
   
      Defendant: Kingdom of Sweden (represented by: A. Falk and S. Johannesson, acting as Agents)
   
      Interveners in support of the defendant: Ireland (represented by: D. O’Hagan, acting as Agent, and by G. Clohessy, SC, and N. Travers, BL), Republic of Finland (represented by: H. Leppo, acting as Agent)
   
      Re:
   
   Failure of a Member State to fulfil obligations — Infringement of Article 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 limiting application of the rules on VAT groups only to undertakings carrying out activities in the financial sector
   
      Operative part of the judgment
   
   The Court:
   
               1.
            
            
               Dismisses the action;
            
         
               2.
            
            
               Orders the European Commission to pay the costs;
            
         
               3.
            
            
               Orders Ireland and the Republic of Finland to bear their own costs.
            
         
      (1)  OJ C 328, 4.12.2010.