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Case C-86/11: Action brought on 24 February 2011 — European Commission v United Kingdom of Great Britain and Northern Ireland
ECLI:EU:UNKNOWN:62011CN0086
62011CN0086
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14.5.2011
EN
Official Journal of the European Union
C 145/11
(Case C-86/11)
2011/C 145/15
Language of the case: English
Parties
Applicant: European Commission (represented by: R. Lyal, Agent)
Defendant: United Kingdom of Great Britain and Northern Ireland
The applicant claims that the Court should:
—declare that by permitting non-taxable persons to be members of a VAT group (a single taxable person for VAT purposes), the United Kingdom has failed to comply with 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;
—order United Kingdom of Great Britain and Northern Ireland to pay the costs.
Pleas in law and main arguments
For reasons of facility and in order to combat possible abuses, the VAT directive allows Member States to treat two or more taxable persons together as a single taxable person. It is submitted that the directive does not allow them to include non-taxable persons in such a group, thus extending the rights and obligations of taxable persons to non-taxable persons. The United Kingdom legislation which permits the inclusion of non-taxable persons in a VAT group is thus contrary to the directive.
(1) OJ L 347, p. 1