Case C-64/11: Judgment of the Court (Second Chamber) of 25 April 2013 — European Commission v Kingdom of Spain (Failure of a Member State to fulfil its obligations — Freedom of establishment — Article 49 TFEU — Restrictions — Tax legislation — Immediate taxation of unrealised gains — Transfer of the place of residence of a company, termination of the activities of a permanent establishment or transfer of the assets of that establishment)