ECJ Grand Chamber – Failure of a Member State to fulfil obligations – Taxation – Directive 2006/112/EC – Articles 9 and 11 – National legislation permitting the inclusion of non-taxable persons in a group of persons who may be regarded as a single taxable person for VAT purposes
V Skouris P
[2013] EUECJ C-85/11
Bailii
Directive 2006/112/EC 9 11
Citing:
Opinion – Commission v Ireland ECJ 27-Nov-2012
ECJ Opinion – VAT – Articles 9 and 11 of Directive 2006/112/EC – National rules allowing non-taxable persons to be members of VAT groups – Compatibility with European Union VAT law . .
Lists of cited by and citing cases may be incomplete.
European, VAT
Updated: 18 November 2021; Ref: scu.514230