Access to European Union law
<a href="https://eur-lex.europa.eu/content/help/eurlex-content/experimental-features.html" target="_blank">More about the experimental features corner</a>
Choose the experimental features you want to try
EUR-Lex
Access to European Union law

This document is an excerpt from the EUR-Lex website

You are here
Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Search tips
Need more search options? Use the Advanced search

Document 62012CN0296

    Case C-296/12: Action brought on 14 June 2012 — European Commission v Kingdom of Belgium

    OJ C 273, 8.9.2012, 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)

    Date of document:
    14/06/2012
    Date lodged:
    14/06/2012
    Author:
    Court of Justice
    Form:
    Judicial information
    Authentic language:
    Dutch
    Link
    Select all documents mentioning this document
    Case affecting:
    • request to establish failure to fulfil an obligation 12010E056
    • request to establish failure to fulfil an obligation 12010E063
    Link

    8.9.2012   

    EN

    Official Journal of the European Union

    C 273/5

    Action brought on 14 June 2012 — European Commission v Kingdom of Belgium

    (Case C-296/12)

    2012/C 273/07

    Language of the case: Dutch

    Parties

    Applicant: European Commission (represented by: R. Lyal and W. Roels, acting as Agents)

    Defendant: Kingdom of Belgium

    Form of order sought

    —

    Declare that, by approving and maintaining in force tax relief on pension savings in so far as this applies only to payments to Belgian institutions and Belgian funds, the Kingdom of Belgium has failed to fulfil its obligations under the Treaty on the Functioning of the European Union, and in particular Articles 56 and 63 thereof;

    —

    order the Kingdom of Belgium to pay the costs.

    Pleas in law and main arguments

    The Commission takes the view that the failure to grant tax relief for payments to institutions which are established in another Member State, while tax relief is available for payments to institutions established in Belgium, constitutes an impediment to the free movement of services both for recipients of those services and for providers which are not established in Belgium.

    Likewise the Commission takes the view that the failure to grant tax relief for deposits in individual or collective accounts or payments of premiums for life insurance contracts with and to institutions established in another Member State, while tax relief is available for similar deposits with and payments to institutions established in Belgium, constitutes an impediment to the free movement of capital in the sense that Belgian depositors and policyholders are discouraged from holding deposits or taking out life insurance with an institution that is not established in Belgium because those deposits or life insurance contracts do not attract tax relief and are consequently less advantageous.

    Those impediments are, according to the Commission, not justified on any grounds.

    Top