ECJ 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
L. Bay Larsen
C-86/11, [2013] EUECJ C-86/11
Bailii
Directive 2006/112/EC
Updated: 27 October 2021; Ref: scu.503486
