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2.4.2005 |
EN |
Official Journal of the European Union |
C 82/15 |
Action brought on 7 February 2005 by the Commission of the European Communities against the Kingdom of Spain
(Case C-47/05)
(2005/C 82/32)
Language of the case: Spanish
An action against the Kingdom of Spain was brought before the Court of Justice of the European Communities on 7 February 2005 by the Commission of the European Communities, represented by R. Lyal, Legal Adviser, and L. Escobar Guerrero, of the Commission's legal service, with an address for service in Luxembourg.
The Commission of the European Communities claims that the Court should:
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1. |
declare that, by having adopted and maintained in force, in the matter of life insurance and pensions, a system under which tax concessions (Article 48 of Law 40/1998) are applicable solely to contributions paid under contracts concluded with undertakings established in Spain but not to those paid under contracts concluded with undertakings formed in other Member States, the Kingdom of Spain has failed to fulfil its obligations under Articles 39, 43, 49 and 56 of the Treaty establishing the European Community and Articles 28, 31, 36 and 40 of the EEA Agreement; |
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2. |
order the Kingdom of Spain to pay the costs. |
Pleas in law and main arguments
The fact that tax treatment differs by reference to whether pension plans are taken out with undertakings established in Spain or with undertakings formed in other Member States is a restriction on the fundamental freedoms laid down by the EC Treaty (Articles 39, 43, 49 and 56 EC and Articles 28, 31, 36 and 40 of the EEA Agreement).
The requirement for establishment, in accordance with national law, which Spanish fiscal legislation imposes on pension managers, constitutes, as well as discrimination restricting the right of undertakings formed in the European Union or the EEA to provide their services freely to persons resident in Spain, a clear restriction on the freedom of movement of workers and of capital and on the freedom of establishment.