Judgment in the case Commission v Sweden on VAT groups.

The Commission has failed to show that the restriction of the application of the scheme provided for in Article 11 of the VAT Directive to undertakings in the financial and insurance sector was contrary to European Union law. The Commission's action must be dismissed. 

CJ nr. C-480/10, 25 April 2013

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

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