ECJ Failure of a Member State to fulfil obligations – Taxation – Directive 2006/112/EC – Article 11 – National legislation restricting the possibility of forming a group of persons which can be regarded as a single taxable person for VAT purposes to undertakings in the financial and insurance sector
Judges:
L Bay Larsen P
Citations:
[2013] EUECJ C-480/10, C-480/10
Links:
Statutes:
Jurisdiction:
European
Citing:
Opinion – Commission v Sweden ECJ 27-Nov-2012
ECJ Opinion – VAT – Article 11 of Directive 2006/112/EC – National legislation restricting VAT group registration to providers of financial and insurance services – Compatibility with European Union VAT law . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 04 July 2022; Ref: scu.503504