ECJ (Judgment Of The Court (Seventh Chamber)) 1. Member States – Obligations – Failure to fulfil obligations – Justification (Art. 226 EC)
2. Actions for failure to fulfil obligations – Right of the Commission to bring judicial proceedings – To be exercised at its discretion (Art. 226 EC)
3. Actions for failure to fulfil obligations – Examination of the merits by the Court – Situation to be taken into consideration – Situation on expiry of the period laid down in the reasoned opinion (Art. 226 EC)
4. Actions for failure to fulfil obligations – Proof of failure – Burden of proof on Commission (Art. 226 EC)
5. Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Taxable amount – Deduction of input tax – Obligations of persons liable for payment of the tax (Council Directive 2006/112, Arts 73, 168 and 273)
Citations:
C-311/09, [2010] EUECJ C-311/09
Links:
Jurisdiction:
European
European
Updated: 25 July 2022; Ref: scu.535381