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World Journal of VAT/GST Law Volume 2, 2013 - Issue 3
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Original Articles

Court of Justice: important findings on VAT grouping in the EU

Julian Boor Graduate law student, University of San Diego, USA.
Pages 234-242 | Published online: 07 May 2015

  • Subsequently ‘Art 11' and ‘Directive’.
  • Press Releases of the European Commission IP/09/1768 of 20 November 2009 and IP/10/795 of 24 June 2010.
  • Opinion of Advocate General (AG) Jääskinen delivered 27 November 2012, Case C-85/11 Commission v Ireland [2013] ECR I-0000.
  • Opinion of AG Jääskinen delivered 27 November 2012, Case C-480/10 Commission v Sweden [2013] ECR I-0000.
  • Commission v Ireland (n 3), ruling delivered 9 April 2013.
  • Commission v Sweden (n 4), ruling delivered 25 April 2013.
  • Case C-109/11 Commission v Czech Republic; Case C-95/11 Commission v Denmark; Case C-74/11 Commission v Finland; Case C-65/11 Commission v The Netherlands; Case C-86/11 Commission v United Kingdom—these judgments are available only in French and the national language of the respective defendant. In Commission v The Netherlands the ECJ also decided that the Netherlands had not failed to notify changes to the application of their VAT grouping scheme to the VAT Committee.
  • Case C-162/07 Ampliscientifica and Amplifin [2008] ECR I-4019. See also Commission v Ireland (n 3) para 40; Commission v Sweden (n 4) para 38.
  • See, inter alia, Case C-287/98 Linster [2000] ECR I-6917, para 43; Case C-357/98 Yiadom [2000] ECR I-9265, para 62; Case 327/82 Ekro v Produktschap voor Vee en Vlees [1984] ECR 107, para 11.
  • Case 400/98 Breitsohl [2000] ECR I-4321, para 42; Case C-497/01 Zita Modes [2003] ECR I-14393 para 34; Case C-1/08 Athesia Druck [2009] ECR I-1255, para 29; Cases C-621/10 and 129/11 Balkan and Sea Properties and Provadinvest, OJ 2012 C174, 11, paras 48, 58, 60.
  • Annex A to Art 4(4)(2)–(3) of Council Directive 67/228/EEC on the harmonisation of legislation of Member States concerning turnover taxes.
  • Commission, ‘Proposal for a Second Council Directive for the harmonization among Member States of turnover tax legislation, concerning the form and the methods of application of the common system of taxation on value added' COM(65) 144 final, Supplement to Bulletin of the European Economic Community No 5, 1965, Annex A Point 2: ‘application of the so-called Organschaft’.
  • ‘Proposal for a Sixth Council Directive on the harmonization of legislation of Member States concerning turnover taxes' COM(73) 950 final, Art 4 (pp 4, 48).
  • Case C-441/99 Gharehveran [2001] ECR I-7687, paras 6 and 26.
  • Case 51/76 Verbon van Nederlandse Ondernemingen [1977] ECR 113, para 17; Cases 74/95 and C-129/95 Criminal proceedings against X [1996] ECR I-6609, para 31; Martin Franzen, Privatrechtsangleichung durch die Europäische Gemeinschaft (Gruyter, 2010) 504, 534.
  • Communication from the Commission to the Council and the European Parliament on the VAT group option provided for in Article 11 of Council Directive 2006/112/EC of the common system of value added tax, COM(2009) 325 final, No 3.3.4. Similar: Kenneth Vyncke ‘VAT Grouping in the European Union: Purposes, Possibilities and Limitations' [2007] International VAT Monitor 250, 257.
  • Commission v Sweden (n 4) para 34.
  • Commission v Ireland (n 3) para 36.
  • See Case C-64/81 Corman [1982] ECR 13, para 8: ‘The Community legal order does not in fact aim in principle to define its concepts on the basis of one or more national legal systems without express provision to that effect.’
  • Commission v Ireland (n 3) para 21.
  • ibid.
  • ibid, para 22.
  • ibid, para 24.
  • According to Art 251(1) TFEU the ECJ shall sit in chambers or in a Grand Chamber. The latter is the case when a Member State or an institution of the Communities that is party to the proceedings so requests (see Art 16(3) of the Statute of the Court of Justice).
  • Commission v Ireland (n 3) para 36.
  • Annex A to Art 4(4)(2)-(3) of Council Directive 67/228/EEC on the harmonisation of legislation of Member States concerning turnover taxes.
  • Commission v Ireland (n 3) para 37.
  • ibid, para 40.
  • ibid.
  • ibid, para 44.
  • ibid, paras 48, 49
  • Ampliscientifica and Amplifin (n 8) para 16.
  • Commission v Sweden (n 4) para 35.
  • ibid, para 36.
  • ibid, para 38.
  • ibid.
  • Commission v Sweden (n 4) paras 55, 56.
  • ibid, para 39. It should be noted that the national law is oversimplified in the Commission's infringement proceedings as Sweden also allows commissionaires to form a VAT group with the principal.
  • ibid, paras 15–19, 41.
  • Zita Modes (n 10) para 31.
  • ibid.
  • Proposal for a Council Directive amending Directive 77/388/EEC as regards certain measures to simplify the procedure for charging value added tax and to assist in countering tax evasion and avoidance, and repealing certain decisions granting derogations, COM(2005) 89 final, Art 1(1).
  • European Parliament legislative resolution of 6 July 2006, A6/2006/209, Amendment 5.
  • Council Directive 2006/69/EC of 24 July 2006 amending Directive 77/388/EEC as regards certain measures to simplify the procedure for charging value added tax and to assist in countering tax evasion or avoidance, and repealing certain decisions granting derogations.
  • See Case 255/02 Halifax [2006] ECR I-1609, para 70.
  • Ben Terra and Julie Kajus, A Guide to the Recast VAT Directive (IBFD, September 2013) ch 3.6.2.2.
  • Zita Modes (n 10) para 31; Balkan and Sea Properties and Provadinvest (n 10) para 47.
  • Case C-396/98 Grundstückgemeinschaft Schloßstraße GbR [2000] ECR I-4279, para 42; Halifax (n 45) paras 74, 75; Case C-153/11 Klub, OJ 2012 C133, 9, para 49.
  • See Art 6 para 3 of the Treaty on European Union; Case 5/88 Wachauf [1989] ECR 2609; Case C-540/03 European Parliament v Council of the European Union [2006] ECR I-5769, para 105.
  • Case C-309/06 Marks & Spencer [2008] ECR I-2283, para 49; Case C-460/07 Puffer [2009] ECR I-3251, para 53; Case C-174/08 NCC Construction Danmark [2009] ECR I-10567, paras 45–46.
  • Marks & Spencer (n 50)para 49.
  • ibid, para 51.
  • See, inter alia, Joined Cases C-397/01–C-403/01 Pfeiffer and Others [2004] ECR I-8835, para 113; Case C-212/04 Adeneler a.o. [2006] ECR I-6057, para 108.
  • Adeneler (n 53) para 111.
  • See Case C-106/89 Marleasing [1990] ECR I-4135, para 8.
  • See overview in Fabiola Annacondia and Walter van der Corput, EU VAT Compass 2013/2014 (IBFD, 2013) 504 ff.
  • Press Release of the European Commission IP/10/795 of 24 June 2010.
  • Adeneler (n 53) para 110.
  • See, inter alia, Case 8/81 Becker [1982] ECR 53, para 25; Case C-141/00 Kügler [2002] ECR I-6833, para 51.
  • Case C-138/07 Cobelfret [2009] I-731, para 61; Balkan and Sea Properties and Provadinvest (n 10) para 57; Case C-226/07 Flughafen Köln-Bonn [2008] ECR I-5999, para 30.
  • See ch 2(B)(I) of the author's doctoral thesis: Julian Boor, Die Gruppenbesteuerung im Mehrwertsteuerrecht (Springer Gabler Verlag, forthcoming 2014).

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