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21.6.2008 |
EN |
Official Journal of the European Union |
C 158/8 |
Judgment of the Court (Seventh Chamber) of 8 May 2008 — Commission of the European Communities v Kingdom of Belgium
(Case C-392/07) (1)
(Failure of a Member State to fulfil obligations - Directive 2005/19/EC - Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States - Failure to transpose within the period prescribed)
(2008/C 158/11)
Language of the case: Dutch
Parties
Applicant: Commission of the European Communities (represented by: R. Lyal, acting as Agent)
Defendant: Kingdom of Belgium (represented by: D. Haven, Agent)
Re:
Failure of a Member State to fulfil obligations — Failure to adopt, within the period prescribed, the provisions necessary to comply with Council Directive 2005/19/EC of 17 February 2005 amending Directive 90/434/EEC on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (OJ 2005 L 58, p. 19)
Operative part of the judgment
The Court:
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1. |
Declares that, by failing to adopt, within the period prescribed, the laws, regulations and administrative provisions necessary to comply with Council Directive 2005/19/EC of 17 February 2005 amending Directive 90/434/EEC on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States, the Kingdom of Belgium has failed to fulfil its obligations under that directive; |
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2. |
Orders the Kingdom of Belgium to pay the costs. |