This document is an excerpt from the EUR-Lex website
Document 62011CA0085
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)
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)
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)
OJ C 156, 1.6.2013, p. 3–3
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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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:
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1. |
Dismisses the action; |
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2. |
Orders the European Commission to pay the costs; |
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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. |