Judgment of the Court (Fourth Chamber) of 25 April 2013.
European Commission v Republic of Finland.
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 which can be regarded as a single taxable person for VAT purposes and restricting the possibility of forming such a group to the financial and insurance sector.
Reports of Cases
Not yet published (General Report - Section 'Information on unpublished decisions')
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