Court of Justice (Grand Chamber) 9 April 2013, C‑85/11 (European Commission v Ireland.)

JUDGMENT OF THE COURT (Grand Chamber) 9 April 2013 ( *1 ) ‛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’ In Case C-85/11, ACTION for failure to fulfil obligations under Article 258