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Case C-842/19: Judgment of the Court (Sixth Chamber) of 12 November 2020 — European Commission v Kingdom of Belgium (Failure of a Member State to fulfil obligations — Judgment of the Court establishing a failure to fulfil obligations — Non-compliance — Free movement of capital — Article 63 TFEU — Incompatibility of Belgian tax provisions concerning income from immovable property located abroad — Article 260(2) TFEU — Application for an order to pay a penalty payment and a lump sum)
ECLI:EU:UNKNOWN:62019CA0842
62019CA0842
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18.1.2021
Official Journal of the European Union
C 19/11
(Case C-842/19) (*)
(Failure of a Member State to fulfil obligations - Judgment of the Court establishing a failure to fulfil obligations - Non-compliance - Free movement of capital - Article 63 TFEU - Incompatibility of Belgian tax provisions concerning income from immovable property located abroad - Article 260(2) TFEU - Application for an order to pay a penalty payment and a lump sum)
(2021/C 19/14)
Language of the case: French
Parties
Applicant: European Commission (represented by: W. Roels and A. Armenia, acting as Agents)
Defendant: Kingdom of Belgium (represented by: P. Cottin, J.-C. Halleux and C. Pochet, acting as Agents)
Operative part of the judgment
The Court:
1.Declares that, by failing to take all the measures necessary to comply with the judgment of 12 April 2018 delivered in Case C-110/17, Commission v Belgium (C-110/17, EU:C:2018:250), the Kingdom of Belgium failed to fulfil its obligations under Article 260(1) TFEU;
2.Orders the Kingdom of Belgium to pay to the European Commission a lump sum of EUR 2 000 000;
3.Orders the Kingdom of Belgium to make to the European Commission a penalty payment of EUR 7 500 per day as from the date of delivery of the present judgment and until the date of compliance with the judgment of 12 April 2018, Commission v Belgium (C-110/17, EU:C:2018:250);
4.Orders the Kingdom of Belgium to pay the costs.
(*) Language of the case: French.
(1) OJ C 45, 10.2.2020.