Melanie Hall QC explains why the recent AG opinion is likely to be good news for those in favour of HMRC's long-held practice of allowing non-taxable persons to belong to VAT groups
Advocate General Jääskinen delivered his opinion in EC v Ireland (CJEU Case C-85/11). He has concluded that the practice of permitting non-taxable persons to be members of a VAT group does not infringe the Principal VAT Directive or any EU principle.
The Irish case was heard at the same time as EC v UK (CJEU Case C-86/11) and other similar infraction proceedings brought by the Commission against the Czech Republic Denmark Finland Sweden and the Netherlands. The European Court asked for only one opinion to be produced ahead of...
