Case C-65/11: Judgment of the Court (Fourth Chamber) of 25 April 2013 — European Commission v Kingdom of the Netherlands (Failure of a Member State to fulfil obligations — Taxation — Directive 2006/112/EC — Articles 9 and 11 — National legislation allowing the inclusion of non-taxable persons in a group of persons that may be regarded as a single taxable person for purposes of VAT — Consultation of the VAT Committee)