In European Commission v UK (CJEU Case C-86/11) the European Commission applied to the CJEU for a ruling that by permitting non-taxable persons to be members of a VAT group the UK had failed to comply with its obligations under art 11 of Directive 2006/112/EC. The CJEU rejected the Commission’s contentions holding that ‘the Commission has not established that the objectives of [art 11] of the VAT Directive militate in favour of an interpretation according to which non-taxable persons cannot be included in a tax group’.
Why it matters: The CJEU has decisively rejected the Commission’s view that permitting non-taxable persons to be members of a VAT group contravenes art 11 of Directive 2006/112/EC. The decision here was widely expected in view...
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In European Commission v UK (CJEU Case C-86/11) the European Commission applied to the CJEU for a ruling that by permitting non-taxable persons to be members of a VAT group the UK had failed to comply with its obligations under art 11 of Directive 2006/112/EC. The CJEU rejected the Commission’s contentions holding that ‘the Commission has not established that the objectives of [art 11] of the VAT Directive militate in favour of an interpretation according to which non-taxable persons cannot be included in a tax group’.
Why it matters: The CJEU has decisively rejected the Commission’s view that permitting non-taxable persons to be members of a VAT group contravenes art 11 of Directive 2006/112/EC. The decision here was widely expected in view...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")