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Document 62011CA0109
Case C-109/11: Judgment of the Court (Fourth Chamber) of 25 April 2013 — European Commission v Czech Republic (Failure of a Member State to fulfil obligations — Taxation — Directive 2006/112/EC — Articles 9 and 11 — National legislation authorising persons not subject to taxation to be part of a VAT group)
Case C-109/11: Judgment of the Court (Fourth Chamber) of 25 April 2013 — European Commission v Czech Republic (Failure of a Member State to fulfil obligations — Taxation — Directive 2006/112/EC — Articles 9 and 11 — National legislation authorising persons not subject to taxation to be part of a VAT group)
Case C-109/11: Judgment of the Court (Fourth Chamber) of 25 April 2013 — European Commission v Czech Republic (Failure of a Member State to fulfil obligations — Taxation — Directive 2006/112/EC — Articles 9 and 11 — National legislation authorising persons not subject to taxation to be part of a VAT group)
SL C 171, 15.6.2013, p. 5–5
(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 171/5 |
Judgment of the Court (Fourth Chamber) of 25 April 2013 — European Commission v Czech Republic
(Case C-109/11) (1)
(Failure of a Member State to fulfil obligations - Taxation - Directive 2006/112/EC - Articles 9 and 11 - National legislation authorising persons not subject to taxation to be part of a VAT group)
2013/C 171/08
Language of the case: Czech
Parties
Applicant: European Commission (represented by: R. Lyal, D. Triantafyllou, K. Walkerová and P. Němečková, Agents)
Defendant: Czech Republic (represented by: M. Smolek, T. Müller and J. Očková, Agents)
Interveners in support of the defendant: Kingdom of Denmark (represented: initially by C. Vang, then by V. Pasternak Jørgensen, Agents), Ireland (represented by: D. O’Hagan, Agent, assisted by G. Clohessy, SC, and by N. Travers, BL), Republic of Finland (represented by: H. Leppo and S. Hartikainen, Agents), United Kingdom of Great Britain and Northern Ireland (represented by: H. Walker, Agent, assisted by M. Hall, QC)
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 authorising persons not subject to taxation to be part of a VAT group
Operative part
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 Kingdom of Denmark, Ireland, the Republic of Finland and the United Kingdom of Great Britain and Northern Ireland to bear their own respective costs. |