Subsequent to this decisions the CJEU has confirmed the above position in several similar cases rendered on 25 April 2013: Commission v. Denmark (C-95/11),Commission v. Finland (C-74/11),Commission v. Sweden (C-480/10),Commission v. United Kingdom (C-86/11),Commission v Netherlands ( C-65/11),and Commission v Czech Republic (C-109/11) case. The CJEU dismissed the cases as the Commission had failed to demonstrate that the EU VAT Directive had been infringed by allowing non VAT entrepreneurs to be part of a VAT group.
In the case Commission v. Sweden the CJEU also dismissed the arguments of the Commission as it had failed to demonstrate that the EU VAT Directive had been infringed by restricting the possibility of forming a VAT group to entrepreneurs in the financial and insurance sector to decrease the risk of abuse of the VAT group scheme.
