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Case C-562/07: Judgment of the Court (First Chamber) of 6 October 2009 — Commission of the European Communities v Kingdom of Spain (Failure of a Member State to fulfil obligations — Free movement of capital — Article 56 EC and Article 40 of the EEA Agreement — Direct taxation — Natural persons — Taxation of capital gains — Difference in treatment of residents and non residents)
ECLI:EU:UNKNOWN:62007CA0562
62007CA0562
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Official Journal of the European Union
21.11.2009
(Case C-562/07) (<span class="super">1</span>)
(Failure of a Member State to fulfil obligations - Free movement of capital - Article 56 EC and Article 40 of the EEA Agreement - Direct taxation - Natural persons - Taxation of capital gains - Difference in treatment of residents and non residents)
2009/C 282/08
Language of the case: Spanish
Parties
Applicant: Commission of the European Communities (represented by: R. Lyal and I. Martínez del Peral, acting as Agents)
Defendant: Kingdom of Spain (represented by: M. Muñoz Pérez, acting as Agent)
Re:
Failure of a Member State to fulfil obligations — Breach of Articles 39 EC and 56 EC and of Articles 28 and 40 of the EEA Agreement — Difference in treatment, with regard to the taxation of income received in Spain, between residents and non-residents
Operative part of the judgment
The Court:
1.Declares that, by treating differently, until 31 December 2006, capital gains realised in Spain according to whether they were made by residents or by non-residents, the Kingdom of Spain failed to fulfil its obligations under Article 56 EC and Article 40 of the Agreement on the European Economic Area of 2 May 1992.
2.Orders the Kingdom of Spain to pay the costs.
(<span class="super">1</span>) OJ C 64, 8.3.2008.
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ECLI:EU:C:2009:682