Access to European Union law
<a href="https://eur-lex.europa.eu/content/help/eurlex-content/experimental-features.html" target="_blank">More about the experimental features corner</a>
Choose the experimental features you want to try
EUR-Lex
Access to European Union law

This document is an excerpt from the EUR-Lex website

You are here
Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Search tips
Need more search options? Use the Advanced search

Document 62011CN0086

Case C-86/11: Action brought on 24 February 2011 — European Commission v United Kingdom of Great Britain and Northern Ireland

IO C 145, 14.5.2011, p. 11–11 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

Date of document:
24/02/2011
Date lodged:
24/02/2011
Author:
An Chúirt Bhreithiúnais
Form:
Faisnéis bhreithiúnach
Authentic language:
Béarla
Link
Select all documents mentioning this document
Instruments cited in case law:
Link

14.5.2011   

EN

Official Journal of the European Union

C 145/11

Action brought on 24 February 2011 — European Commission v United Kingdom of Great Britain and Northern Ireland

(Case C-86/11)

2011/C 145/15

Language of the case: English

Parties

Applicant: European Commission (represented by: R. Lyal, Agent)

Defendant: United Kingdom of Great Britain and Northern Ireland

The applicant claims that the Court should:

—

declare that by permitting non-taxable persons to be members of a VAT group (a single taxable person for VAT purposes), the United Kingdom has failed to comply with its obligations under Articles 9 and 11 of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax;

—

order United Kingdom of Great Britain and Northern Ireland to pay the costs.

Pleas in law and main arguments

For reasons of facility and in order to combat possible abuses, the VAT directive allows Member States to treat two or more taxable persons together as a single taxable person. It is submitted that the directive does not allow them to include non-taxable persons in such a group, thus extending the rights and obligations of taxable persons to non-taxable persons. The United Kingdom legislation which permits the inclusion of non-taxable persons in a VAT group is thus contrary to the directive.

(1)  OJ L 347, p. 1

Top