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SVInfo
- Referral date: 28-02-2011
- Show case reference
- Ruling date: 25-04-2013
- AG: Jääskinen
References in this case
References to this case
Highlight in text
Go|
28.5.2011 |
EN |
Official Journal of the European Union |
C 160/11 |
Action brought on 3 March 2011 — European Commission v Czech Republic
(Case C-109/11)
2011/C 160/11
Language of the case: Czech
Parties
Applicant: European Commission (represented by: K. Walker and D. Triantafyllou, acting as Agents)
Defendants: Czech Republic
Form of order sought
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Declare that, by authorising non-taxable persons to become members of a VAT group, the Czech Republic has failed to fulfil its obligations under Articles 9 and 11 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; (1) |
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order the Czech Republic to pay the costs. |
Pleas in law and main arguments
According to Article 9(1) of Directive 2006/112/EC, ‘taxable person’ shall mean any person who, independently, carries out in any place any economic activity, whatever the purpose or results of that activity. Article 11 of that directive provides that, after consulting the advisory committee on value added tax (hereafter, 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.
In the opinion of the Commission, by permitting non-taxable persons to become members of VAT groups in accordance with Article 11 of Directive 2006/112/EC, the Czech Republic has failed to fulfil its obligations under Articles 9 and 11 of Regulation 20é6/112/EC.
(1) OJ 2006 L 347, p. 1.