H&I 2026/268
Sampension Livsforsikring. Limits to conditions for VAT group formation. General Court
General Court 15-07-2026, T-268/25 (Uitspraak), m.nt. Dennis Ramsdahl Jensen (Sampension Livsforsikring)
- Instantie
General Court
- Datum
15 juli 2026
- Magistraten
N. Półtorak, T. Pynnä, G. Hesse, G. Steinfatt, D. Petrlík
- Zaaknummer
T-268/25
- Conclusie
A-G M. Brkan
- Noot
Dennis Ramsdahl Jensen
- Roepnaam
Sampension Livsforsikring
- JCDI
JCDI:BSD128547:1
- Vakgebied(en)
Omzetbelasting / Belastingplichtige en -schuldige
Europees belastingrecht / Belastingen EU
- Brondocumenten
Uitspraak, General Court, 15‑07‑2026
Conclusie, General Court, 22‑04‑2026
Beroepschrift, General Court, 01‑04‑2025
- Wetingang
Council Directive 2006/112/EC Article 11
Essentie
In the case at hand, the General Court of the European Union (hereinafter: 'GC') was essentially asked to rule on two questions referred by the national court: Whether a Member State may make access to VAT grouping conditional upon a 100% ownership requirement and whether Article 11 of the VAT Directive has direct effect in the Member States?
Judgment of the General Court 15 July 2026, T‑268/25 Sampension Livsforsikring, ECLI:EU:T:2026:462. Article 11 of Council Directive 2006/112/EC must be interpreted as precluding legislation of a Member State which makes eligibility to form a value added ... Verder lezen? Log in om dit document te bekijken.