Commission v Sweden: ECJ 25 Apr 2013

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:

Bailii

Statutes:

Directive 2006/112/EC 11

Jurisdiction:

European

Citing:

OpinionCommission 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