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Valentina R., lawyer
(Case C-582/08) (<span class="super">1</span>)
(Failure of a Member State to fulfil obligations - Value-added tax - Directive 2006/112/EC - Articles 169 to 171 - Thirteenth Directive 86/560/EEC - Article 2 - Refund - Taxable person not established in the European Union - Insurance transactions - Financial transactions)
2010/C 246/05
Language of the case: English
Applicant: European Commission (represented by: R. Lyal and M. Afonso, acting as Agents)
Defendant: United Kingdom of Great Britain and Northern Ireland (represented by: I. Rao and S. Hathaway, acting as Agents, and K. Lasok QC)
Failure of a Member State to fulfil obligations — Infringement of Articles 169, 170 and 171 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) and of Article 2(1) of Thirteenth Council Directive 86/560/EEC of 17 November 1986 on the harmonisation of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in Community territory (OJ 1986 L 326, p. 40) — National legislation which does not permit the recovery of input tax paid in respect of certain insurance and financial transactions carried out by taxable persons not established in Community territory
The Court:
1.Dismisses the action;
2.Orders the European Commission to pay the costs.
(<span class="super">1</span>) OJ C 69, 21.3.2009.