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Case C-20/09: Judgment of the Court (Second Chamber) of 7 April 2011 — European Commission v Portuguese Republic (Failure of a Member State to fulfil obligations — Admissibility of the action — Free movement of capital — Article 56 EC — Article 40 of the EEA Agreement — Public debt securities — Preferential tax treatment — Justification — Combating of tax evasion — Combating of tax avoidance)
ECLI:EU:UNKNOWN:62009CA0020
62009CA0020
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28.5.2011
Official Journal of the European Union
C 160/7
(Case C-20/09) (<span class="super">1</span>)
(Failure of a Member State to fulfil obligations - Admissibility of the action - Free movement of capital - Article 56 EC - Article 40 of the EEA Agreement - Public debt securities - Preferential tax treatment - Justification - Combating of tax evasion - Combating of tax avoidance)
2011/C 160/03
Language of the case: Portuguese
Parties
Applicant: European Commission (represented by: R. Lyal and A. Caeiros, Agents)
Defendant: Portuguese Republic (represented by: L. Inez Fernandes, C. Guerra Santos and J. Menezes Leitão, Agents)
Re:
Failure of a Member State to fulfil its obligations — Infringement of Articles 56 EC and 40 EEA Agreement — Public debt securities — Preferential tax treatment for securities issued by the Portuguese State
Operative part of the judgment
The Court:
1.By providing under the exceptional tax regularisation scheme for assets not in Portuguese territory on 31 December 2004 (‘regime excepcional de regularização tributária de elementos patrimoniais que não se encontrem no território português em 31 de Dezembro de 2004’) established by Law No 39-A/2005 of 29 July 2005, for preferential tax treatment of public debt securities issued only by the Portuguese State, the Portuguese Republic has 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.The Portuguese Republic is ordered to pay the costs.
(<span class="super">1</span>) OJ C 82, 4.4.2009.