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Case C-95/11: Action brought on 28 February 2011 — European Commission v Kingdom of Denmark
ECLI:EU:UNKNOWN:62011CN0095
62011CN0095
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25.6.2011
Official Journal of the European Union
C 186/11
(Case C-95/11)
2011/C 186/18
Language of the case: Danish
Parties
Applicant: European Commission (represented by: R. Lyal, acting as Agent, and H. Peytz, lawyer)
Defendant: Kingdom of Denmark
Form of order sought
—Declare that, by allowing for non-taxable persons to be part of a VAT group, the Kingdom of Denmark has failed to fulfil its obligations under Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; (1)
—order the Kingdom of Denmark to pay the costs.
Pleas in law and main arguments
In order to simplify administration and prevent certain forms of abuse, the VAT Directive allows the Member States to regard two or more taxable persons as a single taxable person. The Commission takes the view that the Directive does not allow non-taxable persons to be part of such a VAT group and thereby be covered by the rights and obligations which apply to taxable persons. Therefore, the Danish legislation, which allows non-taxable persons to be part of a VAT group, is not compatible with the Directive.
(1) OJ 2006 L 347, p. 1.