This document is an excerpt from the EUR-Lex website
Document 62011CA0065
Case C-65/11: Judgment of the Court (Fourth Chamber) of 25 April 2013 — European Commission v Kingdom of the Netherlands (Failure of a Member State to fulfil obligations — Taxation — Directive 2006/112/EC — Articles 9 and 11 — National legislation allowing the inclusion of non-taxable persons in a group of persons that may be regarded as a single taxable person for purposes of VAT — Consultation of the VAT Committee)
Case C-65/11: Judgment of the Court (Fourth Chamber) of 25 April 2013 — European Commission v Kingdom of the Netherlands (Failure of a Member State to fulfil obligations — Taxation — Directive 2006/112/EC — Articles 9 and 11 — National legislation allowing the inclusion of non-taxable persons in a group of persons that may be regarded as a single taxable person for purposes of VAT — Consultation of the VAT Committee)
Case C-65/11: Judgment of the Court (Fourth Chamber) of 25 April 2013 — European Commission v Kingdom of the Netherlands (Failure of a Member State to fulfil obligations — Taxation — Directive 2006/112/EC — Articles 9 and 11 — National legislation allowing the inclusion of non-taxable persons in a group of persons that may be regarded as a single taxable person for purposes of VAT — Consultation of the VAT Committee)
SL C 171, 15.6.2013, 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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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 Kingdom of the Netherlands
(Case C-65/11) (1)
(Failure of a Member State to fulfil obligations - Taxation - Directive 2006/112/EC - Articles 9 and 11 - National legislation allowing the inclusion of non-taxable persons in a group of persons that may be regarded as a single taxable person for purposes of VAT - Consultation of the VAT Committee)
2013/C 171/04
Language of the case: Dutch
Parties
Applicant: European Commission (represented by: A. Nijenhuis, R. Lyal and D. Triantafyllou, acting as Agents)
Defendant: Kingdom of the Netherlands (represented by: C. Wissels, M. de Ree and M. Noort, acting as Agents)
Interveners in support of the defendant: Czech Republic (represented by: M. Smolek, acting as Agent), Kingdom of Denmark (represented: initially by C. Vang, subsequently by V. Pasternak Jørgensen, acting as Agents), 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 and S. Hartikainen, acting as Agents), the 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) — Inclusion of non-taxable persons in a VAT group — Failure to notify the VAT Committee of amendments to the implementation of the VAT group scheme
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 Republic of Finland and the United Kingdom of Great Britain and Northern Ireland to bear their own respective costs. |