Further ECJ confirmation that VAT groups may include non-taxable persons | Practical Law

Further ECJ confirmation that VAT groups may include non-taxable persons | Practical Law

The ECJ has confirmed that the UK's rules permitting non-taxable persons to be members of a VAT group do not contravene EU law (Commission v UK (Case C-86/11)).

Further ECJ confirmation that VAT groups may include non-taxable persons

Practical Law UK Legal Update Case Report 9-526-5868 (Approx. 3 pages)

Further ECJ confirmation that VAT groups may include non-taxable persons

by PLC Tax
Published on 25 Apr 2013 • European Union, United Kingdom
The ECJ has confirmed that the UK's rules permitting non-taxable persons to be members of a VAT group do not contravene EU law (Commission v UK (Case C-86/11)).