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 of the Commission’s earlier...
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