8.9.2012

EN

Official Journal of the European Union

C 273/5

(Case C-296/12)

2012/C 273/07

Language of the case: Dutch

Parties

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

Defendant: Kingdom of Belgium

Form of order sought

—Declare that, by approving and maintaining in force tax relief on pension savings in so far as this applies only to payments to Belgian institutions and Belgian funds, the Kingdom of Belgium has failed to fulfil its obligations under the Treaty on the Functioning of the European Union, and in particular Articles 56 and 63 thereof;

—order the Kingdom of Belgium to pay the costs.

Pleas in law and main arguments

The Commission takes the view that the failure to grant tax relief for payments to institutions which are established in another Member State, while tax relief is available for payments to institutions established in Belgium, constitutes an impediment to the free movement of services both for recipients of those services and for providers which are not established in Belgium.

Likewise the Commission takes the view that the failure to grant tax relief for deposits in individual or collective accounts or payments of premiums for life insurance contracts with and to institutions established in another Member State, while tax relief is available for similar deposits with and payments to institutions established in Belgium, constitutes an impediment to the free movement of capital in the sense that Belgian depositors and policyholders are discouraged from holding deposits or taking out life insurance with an institution that is not established in Belgium because those deposits or life insurance contracts do not attract tax relief and are consequently less advantageous.

Those impediments are, according to the Commission, not justified on any grounds.