European Court rejects EU Commission’s complaint re VAT Grouping

As Melanie Hall QC anticipated in her case note on C-85/11 EC v Ireland, the European Court has dismissed the Commission’s complaint concerning Ireland’s VAT Grouping legislation, for largely the same reasons as those advanced by the Advocate General.

Please click here for the judgment, click for the Advocate General’s Opinion and click here to view Melanie’s EC v Ireland case note.

Judgment in EC v UK is expected shortly.