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
published in the electronic Reports of Cases (Court Reports - general - 'Information on unpublished decisions' section)
Links to the texts