Judgment of the Court (Grand Chamber), 9 April 2013

European Commission v Ireland

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

Case C‑85/11


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (OJ)
17/05/2013 Commission v Ireland
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Judgment
ECLI:EU:C:2013:217
09/04/2013 Commission v Ireland
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2013:217
09/04/2013 Commission v Ireland
Opinion
ECLI:EU:C:2012:753
27/11/2012 Commission v Ireland
EUR-Lex text EUR-Lex bilingual text
Order
ECLI:EU:C:2011:616
27/09/2011 Commission v Ireland
Order
ECLI:EU:C:2011:451
04/07/2011 Commission v Ireland
Application (OJ)
14/05/2011 Commission v Ireland
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Top of the page Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Failure of a Member State to fulfil obligations – Infringement 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 nontaxable persons in a VAT group

Systematic classification scheme

1.
4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.01 Value added tax
        4.10.02.01.02 Scope
          4.10.02.01.02.02 Taxable persons
            4.10.02.01.02.02.03 Other categories of taxable persons


Citations of case-law or legislation

References in grounds of judgment

  • TFEU, Article 258 : paragraph 17
  • Directive 67/228 -NAPT2 : paragraph 37
  • Directive 77/388 -A04P4L2 : paragraphs 37, 38, 47
  • Directive 2006/112 -A09 : paragraphs 1 - 3, 18
  • Directive 2006/112 -A09P1 : paragraphs 36, 44, 45
  • Directive 2006/112 -A09P2 : paragraph 44
  • Directive 2006/112 -A10 : paragraphs 2, 4, 44
  • Directive 2006/112 -A11 : paragraphs 1, 2, 5, 18, 37 - 49
  • Directive 2006/112 -A11L1 : paragraph 36
  • Directive 2006/112 -A11L2 : paragraph 49
  • Directive 2006/112 -A12 : paragraphs 2, 6, 44
  • Directive 2006/112 -A13 : paragraphs 2, 7, 44
  • Court of Justice - Judgment C -139/00 : paragraph 17
  • Court of Justice - Judgment C -178/08 : paragraph 35
  • Court of Justice - Judgment C -458/08 : paragraph 17

Operative part

  • Reference : Directive 2006/112 -A09
  • Reference : Directive 2006/112 -A11

Opinion

  • Directive 67/228 : point 29
  • Directive 67/228 -NAPT2 : points 29, 30
  • Directive 77/388 : points 29, 31
  • Directive 77/388 -A04P4L2 : point 31
  • Directive 2006/112 : points 29, 34, 35
  • Directive 2006/112 -A09 : points 11, 40, 55
  • Directive 2006/112 -A09P1 : point 3
  • Directive 2006/112 -A11 : points 4, 11 - 19, 28 - 39, 54, 55
  • Directive 2006/112 -A11 : points 15, 16
  • Directive 2006/112 -C3 : point 33
  • Directive 2006/112 -C5 : point 41
  • Directive 2006/112 -C7 : point 41
  • Commission - COM Document (Other than Draft Legislation) - 52009DC0325 : point 46
  • Court of Justice - Judgment C -60/90 : point 51
  • Court of Justice - Judgment C -139/00 : point 13
  • Court of Justice - Judgment C -77/01 : point 52
  • Court of Justice - Judgment C -437/06 : point 52
  • Court of Justice - Judgment C -162/07 : point 42
  • Court of Justice - Opinion C -582/08 : point 37
  • Court of Justice - Judgment C -174/08 : point 28
  • Court of Justice - Judgment C -458/08 : point 14
  • Court of Justice - Judgment C -582/08 : points 36, 37
  • Court of Justice - Judgment C -39/10 : point 14
  • Court of Justice - Judgment C -33/11 : point 28


Dates

Date of the lodging of the application initiating proceedings

  • 24/02/2011

Date of the Opinion

  • 27/11/2012

Date of the hearing

Information not available

Date of delivery

09/04/2013


References

Publication in the Official Journal

Application: OJ C 145 from 14.05.2011, p.10

Judgment: OJ C 156 from 01.06.2013, p.3

Name of the parties

Commission v Ireland

Notes on Academic Writings

  1. Doherty, Barry: Commercial Law Practitioner 2013 p.114 (EN)
  2. Berlin, Dominique: 7 tentatives de la Commission, 7 échecs, La Semaine Juridique - édition générale 2013 nº 21 p.999 (FR)
  3. Mosbrucker, Anne-Laure: Groupe de TVA, Europe 2013 Juin Comm. nº 270 p.31 (FR)
  4. Küffner, Thomas ; Streit, Thomas: Einbeziehung eines Nichtsteuerpflichtigen in eine Organschaft - Zugleich Anmerkung zum Urteil des EuGH im Vertragsverletzungsverfahren Kommission/Irland -, Umsatzsteuer-Rundschau 2013 p.401-406 (DE)
  5. Matei, Emanuela: Noțiunea de persoană impozabilă unică introdusă în scopuri de aplicare a taxei pe valoarea adăugată, Curierul Fiscal 2013 nº 5 p.227-229 (RO)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Information not available

Subject-matter

  • Taxation
  • - Value added tax

Procedure and result

  • Action for a declaration of failure to fulfil obligations : dismissal on substantive grounds

Formation of the Court

grande chambre (Cour)

Judge-Rapporteur

Jarašiūnas

Advocate General

Jääskinen

Language(s) of the Case

  • English

Language(s) of the Opinion

  • English