Court of Justice of the European Union · Judgment
C‑86/11European Commission v United Kingdom of Great Britain and Northern Ireland
- Decided
- 2013-04-25
- ECLI
- ECLI:EU:C:2013:267
- CELEX
- 62011CJ0086
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Failure of a Member State to fulfil obligations — Taxation — Directive 2006/112/EC — Articles 9 and 11 — National legislation permitting the inclusion of non-taxable persons in a group of persons who may be regarded as a single taxable person for VAT purposes.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act