This document is an excerpt from the EUR-Lex website
Document 62006CA0248
Case C-248/06: Judgment of the Court (Third Chamber) of 13 March 2008 — Commission of the European Communities v Kingdom of Spain (Failure of a Member State to fulfil its obligations — Freedom of establishment — Freedom to provide services — Restrictions — Research and development — Rules for the deduction of costs incurred abroad)
Case C-248/06: Judgment of the Court (Third Chamber) of 13 March 2008 — Commission of the European Communities v Kingdom of Spain (Failure of a Member State to fulfil its obligations — Freedom of establishment — Freedom to provide services — Restrictions — Research and development — Rules for the deduction of costs incurred abroad)
Case C-248/06: Judgment of the Court (Third Chamber) of 13 March 2008 — Commission of the European Communities v Kingdom of Spain (Failure of a Member State to fulfil its obligations — Freedom of establishment — Freedom to provide services — Restrictions — Research and development — Rules for the deduction of costs incurred abroad)
OJ C 116, 9.5.2008, p. 5–5
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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9.5.2008 |
EN |
Official Journal of the European Union |
C 116/5 |
Judgment of the Court (Third Chamber) of 13 March 2008 — Commission of the European Communities v Kingdom of Spain
(Case C-248/06) (1)
(Failure of a Member State to fulfil its obligations - Freedom of establishment - Freedom to provide services - Restrictions - Research and development - Rules for the deduction of costs incurred abroad)
(2008/C 116/08)
Language of the case: Spanish
Parties
Applicant: Commission of the European Communities (represented by: R. Lyal and L. Escobar Guerrero, acting as Agents)
Defendant: Kingdom of Spain (represented by: M. Muñoz Pérez, acting as Agent)
Re:
Failure of a Member State to fulfil its obligations — Infringement of Articles 43 EC, 48 EC and 49 EC and Articles 31 EEA and 36 EEA — Rules for deducting costs for research and development and technological innovation incurred abroad more rigorous than those applicable to costs incurred in Spain
Operative part of the judgment
The Court:
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1. |
Declares that, by maintaining in force rules for the deduction of costs relating to research and development and technological innovation which are less favourable in respect of costs incurred abroad than costs incurred in Spain — such rules deriving from Article 35 of the Law on corporation tax, as amended by Royal Legislative Decree 4/2004 of 5 March 2004 — the Kingdom of Spain has failed to fulfil its obligations under Articles 43 EC and 49 EC on freedom of establishment and freedom to provide services, and the corresponding articles in the Agreement on the European Economic Area of 2 May 1992, namely Articles 31 and 36 of that Agreement; |
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2. |
Orders the Kingdom of Spain to pay the costs. |