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.