Judgment of the Court of Justice in the case Commission v Ireland on VAT groups.

The Court dismisses the Commission's action. The Commission has not established that the objectives of Article 11 of the VAT Directive militate in favour of an interpretation according to which non-taxable persons cannot be included in a tax group.

CJ 9 April 2013, C-85/11

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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