Action brought on 11 August 2023 – European Commission v Kingdom of Belgium
(Case C-524/23)
Language of the case: French
Parties
Applicant: European Commission (represented by: W. Roels and A. Ferrand, acting as Agents)
Defendant: Kingdom of Belgium
Form of order sought
The applicant claims that the Court should:
declare that the Kingdom of Belgium has failed to fulfil its obligations under Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market, 1 by failing to correctly transpose Article 8(7) thereof;
order the Kingdom of Belgium to pay the costs.
Pleas in law and main arguments
The Commission takes the view that the Kingdom of Belgium has not correctly transposed Article 8(7) of Directive (EU) 2016/1164. The Commission does not have any information that demonstrates the effective and complete transposition of that article.
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1 OJ 2016 L 193, p. 1.