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Document 62011CJ0065
Commission v Netherlands
Commission v Netherlands
Judgment of the Court (Fourth Chamber) of 25 April 2013 — Commission v Netherlands
(Case C-65/11)
‛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’
1. |
Harmonisation of fiscal legislation — Common system of value added tax — Taxable persons — Concept — Possibility for the Member States to consider persons who are closely linked as a single taxable person — National legislation allowing the inclusion of non-taxable persons in a group of persons that may be regarded as a single taxable person — Failure to fulfil obligations — No such failure (Council Directive 2006/112, Art. 11) (see paras 38-48) |
2. |
Harmonisation of fiscal legislation — Possibility for the Member States to consider persons who are closely linked as a single taxable person — Condition — Consulting the advisory committee on value added tax — Scope of the obligation — Non-substantial modifications to the applicable rules — Failure to fulfil obligations — No such failure (Council Directive 2006/112, Art. 11) (see para. 57) |
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
The Court:
1. |
Dismisses the action; |
2. |
Orders the European Commission to pay the costs; |
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. |
Judgment of the Court (Fourth Chamber) of 25 April 2013 — Commission v Netherlands
(Case C-65/11)
‛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’
1. |
Harmonisation of fiscal legislation — Common system of value added tax — Taxable persons — Concept — Possibility for the Member States to consider persons who are closely linked as a single taxable person — National legislation allowing the inclusion of non-taxable persons in a group of persons that may be regarded as a single taxable person — Failure to fulfil obligations — No such failure (Council Directive 2006/112, Art. 11) (see paras 38-48) |
2. |
Harmonisation of fiscal legislation — Possibility for the Member States to consider persons who are closely linked as a single taxable person — Condition — Consulting the advisory committee on value added tax — Scope of the obligation — Non-substantial modifications to the applicable rules — Failure to fulfil obligations — No such failure (Council Directive 2006/112, Art. 11) (see para. 57) |
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
The Court:
1. |
Dismisses the action; |
2. |
Orders the European Commission to pay the costs; |
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. |