EUR-Lex & EU Commission AI-Powered Semantic Search Engine
Modern Legal
  • Query in any language with multilingual search
  • Access EUR-Lex and EU Commission case law
  • See relevant paragraphs highlighted instantly
Start free trial

Similar Documents

Explore similar documents to your case.

We Found Similar Cases for You

Sign up for free to view them and see the most relevant paragraphs highlighted.

Case C-387/11: Judgment of the Court (First Chamber) of 25 October 2012 — European Commission v Kingdom of Belgium (Failure of a Member State to fulfil obligations — Articles 49 TFEU and 63 TFEU — Articles 31 and 40 of the EEA Agreement — Taxation of income from capital and immovable property — Resident and non-resident investment companies — Withholding tax — Setting off of withholding tax — Exemption of income from capital and movable property — Discrimination — Justifications)

ECLI:EU:UNKNOWN:62011CA0387

62011CA0387

October 25, 2012
With Google you find a lot.
With us you find everything. Try it now!

I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!

Valentina R., lawyer

22.12.2012

Official Journal of the European Union

C 399/6

(Case C-387/11) (<span class="super">1</span>)

(Failure of a Member State to fulfil obligations - Articles 49 TFEU and 63 TFEU - Articles 31 and 40 of the EEA Agreement - Taxation of income from capital and immovable property - Resident and non-resident investment companies - Withholding tax - Setting off of withholding tax - Exemption of income from capital and movable property - Discrimination - Justifications)

2012/C 399/09

Language of the case: French

Parties

Applicant: European Commission (represented by: W. Mölls and C. Soulay, Agents)

Defendant: Kingdom of Belgium (represented by: J.-C. Halleux and M. Jacobs, Agents)

Intervener in support of the defendant: United Kingdom of Great Britain and Northern Ireland (represented by: S. Behzadi-Spencer, Agent)

Re:

Failure of a Member State to fulfil its obligations — Infringement of Articles 49 and 63 TFUE and Articles 31 and 40 of the European Economic Area Agreement — Taxation of income from capital and immovable property — Exemption for investment companies — National legislation providing for a withholding tax on income from capital and immovable property (‘précompte mobilier’) — Discrimination against foreign investment companies which do not have a fixed establishment in the national territory inasmuch as they are not permitted to recover the amount paid by way of withholding tax — Lack of justification

Operative part of the judgment

The Court:

1.Declares that, by maintaining different rules for the taxation of income from capital and movable property according to whether it is earned by resident investment companies or non-resident investment companies with no permanent establishment in Belgium, the Kingdom of Belgium has failed to fulfil its obligations under Articles 49 TFEU and 63 TFEU, and Articles 31 and 40 of the Agreement on the European Economic Area of 2 May 1992;

2.Orders the Kingdom of Belgium to pay the costs;

3.Orders the United Kingdom of Great Britain and Northern Ireland to bear its own costs.

(<span class="super">1</span>) OJ C 305, 15.10.2011.

EurLex Case Law

AI-Powered Case Law Search

Query in any language with multilingual search
Access EUR-Lex and EU Commission case law
See relevant paragraphs highlighted instantly

Get Instant Answers to Your Legal Questions

Cancel your subscription anytime, no questions asked.Start 14-Day Free Trial

At Modern Legal, we’re building the world’s best search engine for legal professionals. Access EU and global case law with AI-powered precision, saving you time and delivering relevant insights instantly.

Contact Us

Tivolska cesta 48, 1000 Ljubljana, Slovenia