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Case C-540/07: Judgment of the Court (Second Chamber) of 19 November 2009 — Commission of the European Communities v Italian Republic (Failure of a Member State to fulfil obligations — Free movement of capital — Article 56 EC — Articles 31 and 40 of the EEA Agreement — Direct taxation — Withholding at source on outgoing dividends — Set-off at the place of establishment of the recipient of the dividend, pursuant to a convention for the avoidance of double taxation)
ECLI:EU:UNKNOWN:62007CA0540
62007CA0540
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Official Journal of the European Union
30.1.2010 *
(Case C-540/07)
(Failure of a Member State to fulfil obligations - Free movement of capital - Article 56 EC - Articles 31 and 40 of the EEA Agreement - Direct taxation - Withholding at source on outgoing dividends - Set-off at the place of establishment of the recipient of the dividend, pursuant to a convention for the avoidance of double taxation)
2010/C 24/07
Language of the case: Italian
Parties
Applicant: Commission of the European Communities (represented by: R. Lyal and A. Aresu, Agents)
Defendant: Italian Republic (represented by: R. Adam, Agent, P. Gentili, avvocato dello Stato)
Re:
Failure of a Member State to fulfil obligations — Infringement of Articles 56 EC and 40 EEA — Tax system more onerous, for dividends distributed to companies established in other Member States and in EEA States, than that applied to ‘domestic’ dividends
Operative part of the judgment
The Court:
1.Declares that, by making dividends distributed to companies established in other Member States subject to a less favourable tax regime than that applied to dividends distributed to resident companies, the Italian Republic has failed to fulfil its obligations under Article 56(1) EC.;
2.Dismisses the action as to the remainder.
3.Orders the Italian Republic to pay three quarters of the costs. The Commission of the European Communities is ordered to pay the remaining quarter.
* * *
(1) OJ C 37, 9.2.2008.
ECLI:EU:C:2010:688
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