Reports of Cases

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

Subject-matter

Failure of a Member State to fulfil obligations – Breach of Articles 56 and 63 TFEU – Breach of Articles 36 and 40 of the Agreement on the European Economic Area – Restriction on freedom to provide services and free movement of capital – National provisions establishing a tax exemption applicable only to interest paid by Belgian banks, excluding that paid by non–resident banks – Discriminatory taxation

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• TFEU, Article 56 : paragraphs 1, 39, 41 - 43, 72, 74, 75
• TFEU, Article 56 -L1 : paragraph 48
• TFEU, Article 57 : paragraph 41
• TFEU, Article 63 : paragraphs 1, 73
• Agreement on the European Economic Area -A36 : paragraphs 1, 70 - 72, 75
• Agreement on the European Economic Area -A40 : paragraphs 1, 73, 74
• Directive 77/799 : paragraph 52
• Directive 2003/48 : paragraph 58
• Court of Justice - Judgment C -334/02 : paragraph 53
• Court of Justice - Judgment C -150/04 : paragraphs 41, 42
• Court of Justice - Judgment C -522/04 : paragraphs 43, 74
• Court of Justice - Judgment C -451/05 : paragraph 54
• Court of Justice - Judgment C -155/08 : paragraphs 51, 55, 56
• Court of Justice - Judgment C -20/09 : paragraph 61
• Court of Justice - Judgment C -72/09 : paragraph 64
• Court of Justice - Judgment C -269/09 : paragraphs 49, 52, 53
• Court of Justice - Judgment C -371/10 : paragraph 52
• Court of Justice - Judgment C -48/11 : paragraph 40

Operative part

• Reference : TFEU, Article 56
• Reference : Agreement on the European Economic Area -A36

Opinion

Information not available

Dates

Date of the lodging of the application initiating proceedings

• 30/07/2010

Date of the Opinion

Information not available

Date of the hearing

Information not available

Date of delivery

06/06/2013

References

Publication in the Official Journal

Application: OJ C 274 from 09.10.2010, p.13

Judgment: OJ C 225 from 03.08.2013, p.2

Name of the parties

Commission v Belgium

Notes on Academic Writings

1. Bernardeau, Ludovic ; Peiffert, Olivier: Jurisprudence de la CJUE : fiscalité directe (janv./juin 2013). Fiscalité des personnes physiques, Revue de droit fiscal 2013 p.29-30 (FR)
2. A., I.: Belgian taxation of interest paid by non-resident banks incompatible with EU law, European Taxation 2013 p.EU-39 (EN)
3. Michel, Valérie: Entrave fiscale. La Cour condamne sans surprise une différence d'imposition des revenus mobiliers, Europe 2013 Août Comm. nº 8-9 p.29-30 (FR)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Information not available

Subject-matter

• Freedom to provide services
  

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

cinquième chambre (Cour)

Judge-Rapporteur

Berger

Advocate General

Cruz Villalón

Language(s) of the Case

• French
  

Language(s) of the Opinion

Information not available