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

Case C‑74/11

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general - 'Information on unpublished decisions' section)