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Case C-301/11: Action brought on 16 June 2011 — European Commission v Kingdom of the Netherlands
ECLI:EU:UNKNOWN:62011CN0301
62011CN0301
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Valentina R., lawyer
27.8.2011
EN
Official Journal of the European Union
C 252/20
(Case C-301/11)
2011/C 252/38
Language of the case: Dutch
Parties
Applicant: European Commission (represented by: R. Lyal and W. Roels, acting as Agents)
Defendant: Kingdom of the Netherlands
Form of order sought
—Declare that, by approving and maintaining in force Articles 3.60 and 3.61 of the 2001 Law on income tax (Wet inkomstenbelasting) and Articles 15c and 15d of the 1969 Law on corporation tax (Wet Vennootschapsbelasting), as currently in force, the Kingdom of the Netherlands has failed to fulfil its obligations under the Treaty on the Functioning of the European Union, in particular Article 49 thereof;
—order the Kingdom of the Netherlands to pay the costs.
Pleas in law and main arguments
The Commission takes the view that the taxation of unrealised capital gains on the transfer of an undertaking or part of an undertaking to another Member State or on the relocation to another Member State of an undertaking’s head office or of its actual centre of administration amounts to an obstacle to the freedom of establishment that is incompatible with Article 49 TFEU.