18.4.2017

EN

Official Journal of the European Union

C 121/19

(Case C-110/17)

(2017/C 121/27)

Language of the case: French

Parties

Applicant: European Commission (represented by: W. Roels and N. Gossement, Agents, acting as Agents)

Defendant: Kingdom of Belgium

Form of order sought

The Commission claims that the Court should:

—declare that, by retaining provisions under which, in respect of the estimation of income relating to unrented buildings or buildings rented either to natural persons who do not use them for professional purposes, or to legal persons who make such buildings available to natural persons for private purposes, the tax base is calculated on the basis of the cadastral value so far as property on national territory is concerned, and on the actual rental value so far as buildings located abroad are concerned, the Kingdom of Belgium has failed to fulfil its obligations under Article 63 of the Treaty on the Functioning of the European Union and Article 40 of the Agreement on the European Economic Area, and

—order Kingdom of Belgium to pay the costs.

Pleas in law and main arguments

The Commission takes the view that Belgium has failed to fulfil its obligations under Articles 63 TFEU and Article 40 of the Agreement on the EEA.

While noting the attempts made by Belgium to bring its failure to fulfil obligations to an end, the Commission takes the view that the existence of the failure to fulfil obligations on 26 March 2012, the date when the period of two months laid down in the reasoned opinion expired, has been proven.