Judgment of the Court (Fourth Chamber) of 25 April 2013

1. Harmonisation of fiscal legislationCommon system of value added taxTaxable personsConceptPossibility for the Member States to consider persons who are closely linked as a single taxable personNational legislation allowing the inclusion of non-taxable persons in a group of persons that may be regarded as a single taxable personFailure to fulfil obligationsNo such failure (Council Directive 2006/112, Art. 11) (see paras 38-48)

2. Harmonisation of fiscal legislationPossibility for the Member States to consider persons who are closely linked as a single taxable personConditionConsulting the advisory committee on value added taxScope of the obligationNon-substantial modifications to the applicable rulesFailure to fulfil obligationsNo such failure (Council Directive 2006/112, Art. 11) (see para. 57)

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) — Inclusion of non-taxable persons in a VAT group — Failure to notify the VAT Committee of amendments to the implementation of the VAT group scheme.

Operative part

The Court:

1. Dismisses the action;

2. Orders the European Commission to pay the costs;

3. Orders the Czech Republic, the Kingdom of Denmark, Ireland, the Republic of Finland and the United Kingdom of Great Britain and Northern Ireland to bear their own respective costs.