![]() |
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] [DONATE] | |||||||||
Court of Justice of the European Communities (including Court of First Instance Decisions) |
||||||||||
PLEASE SUPPORT BAILII & FREE ACCESS TO LAW
To maintain its current level of service, BAILII urgently needs the support of its users.
Since you use the site, please consider making a donation to celebrate BAILII's 25 years of providing free access to law. No contribution is too small. If every visitor this month gives just £5, it will have a significant impact on BAILII's ability to continue providing this vital service.
Thank you for your support! | ||||||||||
You are here: BAILII >> Databases >> Court of Justice of the European Communities (including Court of First Instance Decisions) >> Commission v Spain (Free movement of persons) [2009] EUECJ C-562/07 (06 October 2009) URL: https://www.bailii.org/eu/cases/EUECJ/2009/C56207.html Cite as: [2009] EUECJ C-562/7, [2009] EUECJ C-562/07 |
[New search] [Printable version] [Help]
(Failure of a Member State to fulfil obligations ' Free movement of capital ' Article 56 EC and Article 40 of the EEA Agreement ' Direct taxation ' Natural persons ' Taxation of capital gains ' Difference in treatment of residents and non'residents)
In Case C-562/07,
ACTION under Article 226 EC for failure to fulfil obligations, brought on 19 December 2007,
Commission of the European Communities, represented by R. Lyal and I. Martínez del Peral, acting as Agents, with an address for service in Luxembourg,
applicant,
Kingdom of Spain, represented by M. Muñoz Pérez, acting as Agent, with an address for service in Luxembourg,
defendant,
supported by:
Kingdom of Belgium, represented by T. Materne, acting as Agent,
Republic of Latvia, represented by E. Balode-Buraka, acting as Agent,
Republic of Austria, represented by E. Riedl and C. Pesendorfer, acting as Agents,
interveners,
composed of M. Ilešič, President of the Fifth Chamber and acting President of the First Chamber, A. Tizzano, A. Borg Barthet, E. Levits and J.-J. Kasel (Rapporteur), Judges,
Advocate General: J. Kokott,
Registrar: R. Grass,
having regard to the written procedure,
having decided, after hearing the Advocate General, to proceed to judgment without an Opinion,
gives the following
Legal context
The pre-litigation procedure
The action
Admissibility
Arguments of the parties
Findings of the Court
Substance
Arguments of the parties
Findings of the Court
Costs
On those grounds, the Court (First Chamber) hereby
1. Declares that, by treating differently, until 31 December 2006, capital gains realised in Spain according to whether they were made by residents or by non-residents, the Kingdom of Spain failed to fulfil its obligations under Article 56 EC and Article 40 of the Agreement on the European Economic Area of 2 May 1992;
2. Orders the Kingdom of Spain to pay the costs.
[Signatures]
* Language of the case: Spanish.