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30.4.2011   

EN

Official Journal of the European Union

C 130/10

Action brought on 15 February 2011 — European Commission v Kingdom of the Netherlands

(Case C-65/11)

2011/C 130/19

Language of the case: Dutch

Parties

Applicant: European Commission (represented by: A. Nijenhuis and D. Triantafyllou, acting as Agents)

Defendant: Kingdom of the Netherlands

Form of order sought

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Declare that, by failing to consult the VAT Committee and by allowing non-taxable persons to join a fiscal unit, as is apparent from the resolution of 18 February 1991, No VB91/347, the Kingdom of the Netherlands has failed to fulfil its obligations under Articles 9 and 11 of Council Directive 2006/112/EC (1) of 28 November 2006 on the common system of value added tax;

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order Kingdom of the Netherlands to pay the costs.

Pleas in law and main arguments

Article 9(1) of Directive 2006/112/EC provides that ‘taxable person’ means any person who, independently, carries out in any place any economic activity, whatever the results of that activity. Article 11 of the VAT Directive provides that after consulting the advisory committee on value added tax (‘the VAT Committee’) each Member State may regard as a single taxable person any persons established in the territory of that Member State who, while legally independent, are closely bound to one another by financial, economic and organisational links.

According to the Commission, the Netherlands has failed to fulfil its obligations under Articles 9 and 11 of Directive 2006/112/EC because it permits non-taxable persons to join a fiscal unit. Furthermore, in failing to consult the VAT Committee, the Netherlands has failed to comply with Article 11.

(1)  OL 2006 L 347, p. 1.