This document is an excerpt from the EUR-Lex website
Document 62011CA0074
Case C-74/11: Judgment of the Court (Fourth Chamber) of 25 April 2013 — European Commission v Republic of Finland (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 which can be regarded as a single taxable person for VAT purposes and restricting the possibility of forming such a group to the financial and insurance sector)
Case C-74/11: Judgment of the Court (Fourth Chamber) of 25 April 2013 — European Commission v Republic of Finland (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 which can be regarded as a single taxable person for VAT purposes and restricting the possibility of forming such a group to the financial and insurance sector)
Case C-74/11: Judgment of the Court (Fourth Chamber) of 25 April 2013 — European Commission v Republic of Finland (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 which can be regarded as a single taxable person for VAT purposes and restricting the possibility of forming such a group to the financial and insurance sector)
IO C 171, 15.6.2013, p. 3–4
(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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15.6.2013 |
EN |
Official Journal of the European Union |
C 171/3 |
Judgment of the Court (Fourth Chamber) of 25 April 2013 — European Commission v Republic of Finland
(Case C-74/11) (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 which can be regarded as a single taxable person for VAT purposes and restricting the possibility of forming such a group to the financial and insurance sector)
2013/C 171/05
Language of the case: Finnish
Parties
Applicant: European Commission (represented by: I. Koskinen and D. Triantafyllou, acting as Agents)
Defendant: Republic of Finland (represented by: H. Leppo, J. Heliskoski and S. Hartikainen, acting as Agents)
Interveners in support of the defendant: Czech Republic (represented by: M. Smolek and T. Müller, acting as Agents); Kingdom of Denmark (represented by: C. Vang, acting as Agent); Ireland (represented by: D. O’Hagan, acting as Agent, and G. Clohessy, SC, and N. Travers, BL); Kingdom of Sweden (represented by: A. Falk and S. Johannesson, acting as Agents); United Kingdom of Great Britain and Northern Ireland (represented by: H. Walker, acting as Agent, and M. Hall, QC)
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 non-taxable persons to be included in a VAT group and restricting the VAT group system to providers of financial services and insurance services.
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, Ireland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland to bear their own costs. |