Official Journal of the European Union

C 225/2

(Case C-383/10)(*1)

(Failure of a Member State to fulfil obligations - Articles 56 TFEU and 63 TFEU - Articles 36 and 40 of the EEA Agreement - Tax legislation - Tax exemption reserved to interest payments by resident banks and excluding interest payments by banks established abroad)

2013/C 225/02

Language of the case: French

Parties

Applicant: European Commission (represented by: R. Lyal and F. Dintilhac, Agents)

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

Re:

Failure of a Member State to fulfil obligations — Breach of Articles 56 and 63 TFEU — Breach of Articles 36 and 40 of the Agreement on the European Economic Area — Restriction on freedom to provide services and free movement of capital — National provisions establishing a tax exemption applicable only to interest paid by Belgian banks, excluding that paid by non–resident banks — Discriminatory taxation

Operative part of the judgment

The Court declares that:

1.By introducing and maintaining a system of discriminatory taxation of interest payments by non-resident banks, resulting from the application of a tax exemption reserved only to interest payments by resident banks, the Kingdom of Belgium has failed to fulfil its obligations under Article 56 TFEU and Article 36 of the Agreement on the European Economic Area of 2 May 1992;

2.The Kingdom of Belgium is ordered to pay the costs.

(*1) OJ C 274, 9.10.2010.