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((Failure of a Member State to fulfil obligations - Taxation - Free movement of capital - Article 63 TFEU - Article 40 of the EEA Agreement - Inheritance taxes - Bequest in favour of not-for-profit bodies - Application of a preferential rate to bodies existing or legally constituted in Greece and to similar bodies outside Greece on a reciprocal basis - Different treatment - Restriction - Justification))
(2017/C 213/15)
Language of the case: Greek
Applicant: European Commission (represented by: W. Roels and D. Triantafyllou, acting as Agents)
Defendant: Hellenic Republic (represented by: M. Tassopoulou and V. Karra, acting as Agents)
The Court:
1.Declares that, by adopting and maintaining in force legislation which provides for a preferential rate of inheritance tax for bequests made in favour of not-for-profit bodies which are established in other Member States of the European Union or the European Economic Area on a reciprocal basis, the Hellenic Republic has failed to fulfil its obligations under Article 63 TFEU and Article 40 of the European Economic Area Agreement of 2 May 1992;
2.Orders the Hellenic Republic to pay the costs.
(<span class="note">1</span>) OJ C 145, 25.4.2016.