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Case C-600/10: Judgment of the Court (Fourth Chamber) of 22 November 2012 — Commission v Federal Republic of Germany (Failure of a Member State to fulfil obligations — Free movement of capital — Taxation of dividends and interest paid to pension funds and pension insurance schemes — Treatment of dividends and interest paid to non-resident institutions — Deduction of operating costs directly linked to the receipt of income in the form of dividends and interest — Burden of proof)
ECLI:EU:UNKNOWN:62010CA0600
62010CA0600
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26.1.2013
Official Journal of the European Union
C 26/3
(Case C-600/10) (<span class="super">1</span>)
(Failure of a Member State to fulfil obligations - Free movement of capital - Taxation of dividends and interest paid to pension funds and pension insurance schemes - Treatment of dividends and interest paid to non-resident institutions - Deduction of operating costs directly linked to the receipt of income in the form of dividends and interest - Burden of proof)
2013/C 26/05
Language of the case: German
Parties
Applicant: European Commission (represented by: R. Lyal and W. Mölls, Agents)
Defendant: Federal Republic of Germany (represented by: T. Henze and J. Möller, Agents)
Interveners in support of the defendant: French Republic (represented by: G. de Bergues and N. Rouam, Agents), Kingdom of the Netherlands (represented by: C. Wissels and C. Schillemans, Agents), Republic of Finland (represented by: M. Pere, Agent), Kingdom of Sweden (represented by: A. Falk and S. Johannesson, Agents), United Kingdom of Great Britain and Northern Ireland (represented by: H. Walker, Agent, and by G. Facenna, Barrister)
Re:
Failure of a Member State to fulfil obligations — Infringement of Article 63 TFEU and of Article 40 of the EEA Agreement — National legal provisions on the taxation of dividends and interest paid to pension funds and pension insurance schemes, granting certain fiscal advantages only in respect of dividends and interest paid to resident institutions
Operative part of the judgment
The Court:
1.Dismisses the action;
2.Orders the European Commission to bear its own costs and to pay those incurred by the Federal Republic of Germany;
3.Orders the French Republic, the Kingdom of the Netherlands, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland to bear their own costs.
(<span class="note">1</span>) OJ C 80, 12.3.2011.