As part of its ongoing effort to harmonize Community rules relating to VAT grouping schemes, the Commission has requested the Netherlands, Ireland, Spain, Finland, Sweden, the United Kingdom, the Czech Republic and Denmark to amend their respective VAT grouping rules. Sweden, for example, restricts its VAT grouping system to financial and insurance services, though the Commission argues that the grouping rules in the VAT directive do not provide this type of limitation by sector. Meanwhile, Finland, the Netherlands, Spain, the United Kingdom and Denmark allow non-taxable persons to be included in a grouping which, according to the Commission, is not consistent with Article 11 of the VAT Directive. If the Member States fail to comply with the Commission’s request, the Commission may refer the matter to the European Court of Justice (ECJ).