Back to EUR-Lex homepage

EUR-Lex Access to European Union law

Back to EUR-Lex homepage

This document is an excerpt from the EUR-Lex website

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
You are here

Document 62011CJ0065

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.
Top

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.
Top