Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Failure of a Member State to fulfil its obligations – Infringement of Articles 49 and 63 TFUE and Articles 31 and 40 of the European Economic Area Agreement - Taxation of income from capital and immovable property – Exemption for investment companies – National legislation providing for a withholding tax on income from capital and immovable property ("précompte mobilier") – Discrimination against foreign investment companies which do not have a fixed establishment in the national territory inasmuch as they are not permitted to recover the amount paid by way of withholding tax – Lack of justification

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• TFEU, Article 49 : paragraphs 1, 16, 20, 33, 35, 84, 86, 87, 88
• TFEU, Article 54 : paragraph 16
• TFEU, Article 63 : paragraphs 1, 16, 20, 33, 35, 50, 83, 88
• TFEU, Article 65 -P1 : paragraph 69
• TFEU, Article 65 -P1LA : paragraphs 42, 45
• TFEU, Article 65 -P3 : paragraph 44
• TFEU, Article 258 : paragraph 90
• TFEU, Article 267 : paragraph 90
• Agreement on the European Economic Area -A31 : paragraphs 1, 88
• Agreement on the European Economic Area -A40 : paragraphs 1, 88
• Court of Justice - Judgment C -35/98 : paragraph 45
• Court of Justice - Judgment C -319/02 : paragraph 45
• Court of Justice - Judgment C -347/04 : paragraph 75
• Court of Justice - Judgment C -374/04 : paragraphs 36, 37, 50, 78
• Court of Justice - Judgment C -446/04 : paragraph 37
• Court of Justice - Judgment C -178/05 : paragraph 90
• Court of Justice - Judgment C -284/05 : paragraph 90
• Court of Justice - Judgment C -379/05 : paragraphs 36, 75, 76
• Court of Justice - Judgment C -387/05 : paragraph 90
• Court of Justice - Judgment C -194/06 : paragraph 37
• Court of Justice - Judgment C -239/06 : paragraph 90
• Court of Justice - Judgment C -157/07 : paragraph 33
• Court of Justice - Judgment C -303/07 : paragraphs 75, 76
• Court of Justice - Judgment C -326/07 : paragraph 33
• Court of Justice - Judgment C -521/07 : paragraph 88
• Court of Justice - Judgment C -11/08 : paragraph 43
• Court of Justice - Judgment C -128/08 : paragraph 37
• Court of Justice - Judgment C -182/08 : paragraph 78
• Court of Justice - Judgment C -250/08 : paragraph 45
• Court of Justice - Judgment C -338/08 : paragraphs 43, 45, 65, 67
• Court of Justice - Judgment C -339/08 : paragraphs 43, 45, 65, 67
• Court of Justice - Judgment C -340/08 : paragraphs 43, 45, 65, 67
• Court of Justice - Judgment C -341/08 : paragraphs 43, 45, 65, 67
• Court of Justice - Judgment C -342/08 : paragraphs 43, 45, 65, 67
• Court of Justice - Judgment C -343/08 : paragraphs 43, 45, 65, 67
• Court of Justice - Judgment C -344/08 : paragraphs 43, 45, 65, 67
• Court of Justice - Judgment C -345/08 : paragraphs 43, 45, 65, 67
• Court of Justice - Judgment C -346/08 : paragraphs 43, 45, 65, 67
• Court of Justice - Judgment C -347/08 : paragraphs 43, 45, 65, 67
• Court of Justice - Judgment C -436/08 : paragraph 43
• Court of Justice - Judgment C -437/08 : paragraph 43
• Court of Justice - Judgment C -487/08 : paragraphs 36, 50, 51, 55, 56, 57
• Court of Justice - Judgment C -510/08 : paragraph 43
• Court of Justice - Judgment C -543/08 : paragraph 33
• Court of Justice - Judgment C -72/09 : paragraph 88
• Court of Justice - Judgment C -81/09 : paragraph 34
• Court of Justice - Judgment C -212/09 : paragraph 33
• Court of Justice - Judgment C -233/09 : paragraphs 74, 80
• Court of Justice - Judgment C -284/09 : paragraphs 36, 37, 48, 49, 50, 51, 53, 55, 56, 57, 74, 75, 76, 78
• Court of Justice - Judgment C -310/09 : paragraph 34
• Court of Justice - Judgment C -540/09 : paragraphs 36, 50, 57
• Court of Justice - Judgment C -82/10 : paragraph 90

Operative part

• Reference : TFEU, Article 49
• Reference : TFEU, Article 63
• Reference : Agreement on the European Economic Area -A31
• Reference : Agreement on the European Economic Area -A40

Opinion

Information not available

Dates

Date of the lodging of the application initiating proceedings

• 19/07/2011

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

25/10/2012

References

Publication in the Official Journal

Application: OJ C 305 from 15.10.2011, p.4

Judgment: OJ C 399 from 22.12.2012, p.6

Name of the parties

Commission v Belgium

Notes on Academic Writings

1. Gazin, Fabienne: Discrimination des sociétés d'investissement non résidentes, Europe 2012 Décembre Comm. nº 12 p.23-24 (FR)
2. Douma, Sjoerd: Highlights & Insights on European Taxation 2013 nº 4 p.35-37 (EN)
3. O'Shea, Tom: Belgian Taxation of Foreign Investment Companies Successfully Challenged, Tax Notes International 2013 p.889-893 (EN)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Information not available

Subject-matter

• Free movement of capital
  

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

• Action for a declaration of failure to fulfil obligations : application granted
  

Formation of the Court

première chambre (Cour)

Judge-Rapporteur

Levits

Advocate General

Mengozzi

Language(s) of the Case

• French
  

Language(s) of the Opinion

Information not available