Commission v Spain
Case C-153/08
Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex
Judgment (OJ)
21/11/2009 Commission v Spain
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Judgment
ECLI:EU:C:2009:618
06/10/2009 Commission v Spain
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2009:618
06/10/2009 Commission v Spain
Opinion
ECLI:EU:C:2009:472
16/07/2009 Commission v Spain
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
07/06/2008 Commission v Spain
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Top of the page Legal analysis of the decision or of the case

Reports of Cases

2009 I-09735

Subject-matter

Failure of a Member State to fulfil obligations – Infringement of Article 49 EC and Article 36 EEA – National legislation under which amounts won in lotteries and games of chance organised abroad, but not in certain lotteries or games of chance organised in Spain, are subject to income tax

Systematic classification scheme

1.
B European Community (EEC/EC)
  B-04 Free movement of persons and services
    B-04.04 Freedom to provide services
      B-04.04.01 The various services


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion


Dates

Date of the lodging of the application initiating proceedings

  • 15/04/2008

Date of the Opinion

  • 16/07/2009

Date of the hearing

Information not available

Date of delivery

06/10/2009


References

Publication in the Official Journal

Application: OJ C 142 from 07.06.2008, p.20

Judgment: OJ C 282 from 21.11.2009, p.10

Name of the parties

Commission v Spain

Notes on Academic Writings

  1. Michel, Valérie: Fiscalité des gains de loteries, Europe 2009 Décembre Comm. nº 454 p.23 (FR)
  2. Cortés Martín, José Manuel: Jurisprudencia del TJCE, Mayo-Agosto 2009, Revista de Derecho Comunitario Europeo 2009 p.1109-1178 (ES)
  3. Martín Jiménez, Adolfo J.: Jurisprudencia del Tribunal de Justicia de las CCEE, Revista española de Derecho Financiero 2010 p.270-272 (ES)
  4. Borrás, Alegría ; Pellisé, Cristina: Jurisprudencia del Tribunal de Justicia de la Unión Europea, Revista Jurídica de Catalunya 2010 p.611-613 (ES)
  5. Cortés Martín, José Manuel: Jurisprudencia del Tribunal de Justicia de la Uníon Europea, Septiembre - Diciembre 2010, Revista de Derecho Comunitario Europeo 2010 nº35 p.257-322 (ES)
  6. Díez Moreno, Fernando: Reciente jurisprudencia del Tribunal de Justicia de la UE en materia de loterías. Incidencia de la privatización, Unión Europea Aranzadi 2011 nº 2 p.7-14 (ES)
  7. Casas Agudo, Daniel: Fiscalidad comunitaria y juegos de azar. Apuntes sobre la incompatibilidad con el Derecho Comunitario de la exención española a los premios obtenidos en juegos de azar organizados por determinados Organismos y Entidades nacionales - Estudio a raíz de la STJUE de 6 de octubre de 2009, as. C-153/08, Comisión / Reino de España, Noticias de la Unión Europea 2011 nº 318 p.33-49 (ES)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Information not available

Subject-matter

  • Freedom to provide services

Procedure and result

  • Action for a declaration of failure to fulfil obligations : application granted
  • Action for a declaration of failure to fulfil obligations : dismissal on substantive grounds

Formation of the Court

première chambre (Cour)

Judge-Rapporteur

Kasel

Advocate General

Mengozzi

Language(s) of the Case

  • Spanish

Language(s) of the Opinion

  • French