Source: All England Reporter
Publisher Citation: [2013] All ER (D) 99 (Apr)
Court: Court of Justice of the European Union (Grand Chamber)

Judges Skouris (President), Lenaerts (Vice-President), Tizzano, Malenovsky, Berger, Jarasiunas (Rapporteur), Juhasz, Bonichot, Safjan, Svaby and Prechal (Presidents of Chambers)

Judgment Dates: 9 April 2013


European Union - Taxation - Value added tax - Irish national legislation permitting inclusion of non-taxable persons in a group of persons who might be regarded as a single taxable person for VAT purposes - European Commission taking view that such legislation incompatible with relevant European Union tax directive - Commission seeking declaration to that effect - Whether declaration should be granted - Council Directive (EC) 2006/112, arts 9, 11.

The Case

European Union Taxation. The Court of Justice of the European Union dismissed the action by the European Commission for a declaration that, by permitting non-taxable persons to be members of a group of persons regarded as a single taxable person for purpose of VAT, Ireland had failed to fulfil its obligations under arts 9 and 11 of Council Directive(EC) 2006-112 of 28November 2006 (on the common system of value added tax).

Practice Areas

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