Court of Justice of the European Union · EU
Judgment of the General Court (Second Chamber, Extended Composition) of 15 July 2026.#Sampension Livsforsikring A/S v Skatteministeriet.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Taxable persons – VAT group – Concept of ‘persons closely bound to one another by financial, economic and organisational links’ – Measures to prevent tax evasion or avoidance – Article 11 of Directive 2006/112/EC – Legislation of a Member State making it possible to include in a VAT group persons which are not taxable or are exempt from VAT – Condition of 100% ownership of the capital of the other members of the group in order for a VAT group to be formed.#Case T-268/25.
- Identifier
- CELEX 62025TJ0268
- Status
- decided
- Decided
- 15 July 2026
- Official source
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62025TJ0268
- Source provider
- eurlex
- Retrieved
- 2026-08-27T06:37:58.917Z
Identifier
- CELEX: 62025TJ0268
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