|
21.11.2009 |
EN |
Official Journal of the European Union |
C 282/5 |
Judgment of the Court (First Chamber) of 6 October 2009 — Commission of the European Communities v Kingdom of Spain
(Case C-562/07) (1)
(Failure of a Member State to fulfil obligations - Free movement of capital - Article 56 EC and Article 40 of the EEA Agreement - Direct taxation - Natural persons - Taxation of capital gains - Difference in treatment of residents and non residents)
2009/C 282/08
Language of the case: Spanish
Parties
Applicant: Commission of the European Communities (represented by: R. Lyal and I. Martínez del Peral, acting as Agents)
Defendant: Kingdom of Spain (represented by: M. Muñoz Pérez, acting as Agent)
Re:
Failure of a Member State to fulfil obligations — Breach of Articles 39 EC and 56 EC and of Articles 28 and 40 of the EEA Agreement — Difference in treatment, with regard to the taxation of income received in Spain, between residents and non-residents
Operative part of the judgment
The Court:
|
1. |
Declares that, by treating differently, until 31 December 2006, capital gains realised in Spain according to whether they were made by residents or by non-residents, the Kingdom of Spain failed to fulfil its obligations under Article 56 EC and Article 40 of the Agreement on the European Economic Area of 2 May 1992. |
|
2. |
Orders the Kingdom of Spain to pay the costs. |