15.6.2013
EN
Official Journal of the European Union
C 171/4
Judgment of the Court (Fourth Chamber) of 25 April 2013 — European Commission v Kingdom of Denmark
(Case C-95/11) (1)
(Failure of a Member State to fulfil obligations - Taxation - Directive 2006/112/EC - Articles 9 and 11 - National legislation allowing non-taxable persons to be considered as a single taxable person subject to VAT)
2013/C 171/07
Language of the case: Danish
Parties
Applicant: European Commission (represented by: R. Lyal, acting as Agent, assisted by H. Peytz, lawyer)
Defendant: Kingdom of Denmark (represented by: C. Vang and V. Pasternak Jørgensen, acting as Agents)
Interveners in support of the defendant: Czech Republic (represented by: M. Smolek, J. Očková and T. Müller, acting as Agents), Ireland (represented by: D. O’Hagan, acting as Agent, assisted by G. Clohessy SC and N. Travers BL), Republic of Finland (represented by: H. Leppo and S. Hartikainen, acting as Agents), United Kingdom of Great Britain and Northern Ireland (represented by: S. Behzadi-Spencer, acting as Agent, assisted by M. Hall QC)
Re:
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) — Concept of taxable person — National legislation allowing non-taxable persons to be part of a VAT group
Operative part of the judgment
The Court:
1.
Dismisses the action;
2.
Orders the European Commission to pay the costs;
3.
Orders the Czech Republic, Ireland, the Republic of Finland and the United Kingdom of Great Britain and Northern Ireland to bear their own costs.
(1) OJ C 186, 25.6.2011.
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