Judgment of the Court (Grand Chamber) of 9 April 2013 - European Commission v Ireland
(Case C-85/11)
(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)
Language of the case: English
Parties
Applicant: European Commission (represented by: R. Lyal, Agent)
Defendant: Ireland (represented by: D. O'Hagan, Agent, assisted by G. Clohessy, SC, and N. Travers, BL)
Interveners in support of the defendant: Czech Republic (represented by: M. Smolek and T. Müller, Agents), Kingdom of Denmark (represented: initially by C. Vang, and subsequently by V. Pasternak Jørgensen, Agents), Republic of Finland (represented by: H. Leppo and S. Hartikainen, Agents), United Kingdom of Great Britain and Northern Ireland (represented by: H. Walker, Agent, and by M. Hall, Barrister)
Re:
Failure of a Member State to fulfil obligations - Breach of Articles 9 and 11 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p.1) - National legislation permitting the inclusion of non-taxable persons in a VAT group
Operative part of the judgment
The Court:
Dismisses the action;
Orders the European Commission to pay the costs;
Orders the Czech Republic, the Kingdom of Denmark, the Republic of Finland and the United Kingdom of Great Britain and Northern Ireland to bear their own respective costs.
____________1 - OJ C 145, 14.5.2011.