The Court of Justice has given a judgment in the cases Commission v Netherlands/UK/Finland/Denmark and Czech Republic.


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. The Commission's action must be dismissed. 
CJ, nrs. C-65/11, C-74/11, C-86/11, C-95/11 and C-109/11, 25 April 2013

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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