This document is an excerpt from the EUR-Lex website
Document C2007/096/08
Case C-437/04: Judgment of the Court (First Chamber) of 22 March 2007 — Commission of the European Communities v Kingdom of Belgium (Failure of a Member State to fulfil obligations — Protocol on the Privileges and Immunities of the European Communities — Buildings leased by the Communities — Region of Brussels Capital — Tax on owners)
Case C-437/04: Judgment of the Court (First Chamber) of 22 March 2007 — Commission of the European Communities v Kingdom of Belgium (Failure of a Member State to fulfil obligations — Protocol on the Privileges and Immunities of the European Communities — Buildings leased by the Communities — Region of Brussels Capital — Tax on owners)
Case C-437/04: Judgment of the Court (First Chamber) of 22 March 2007 — Commission of the European Communities v Kingdom of Belgium (Failure of a Member State to fulfil obligations — Protocol on the Privileges and Immunities of the European Communities — Buildings leased by the Communities — Region of Brussels Capital — Tax on owners)
OJ C 96, 28.4.2007, p. 6–6
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, RO, SK, SL, FI, SV)
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28.4.2007 |
EN |
Official Journal of the European Union |
C 96/6 |
Judgment of the Court (First Chamber) of 22 March 2007 — Commission of the European Communities v Kingdom of Belgium
(Case C-437/04) (1)
(Failure of a Member State to fulfil obligations - Protocol on the Privileges and Immunities of the European Communities - Buildings leased by the Communities - Region of Brussels Capital - Tax on owners)
(2007/C 96/08)
Language of the case: French
Parties
Applicant: Commission of the European Communities (represented by: J.-F. Pasquier, Agent)
Defendant: Kingdom of Belgium (represented by: E. Dominkovits, Agent)
Intervener in support of the applicant: Council of the European Union (represented by: G. Maganza and A.-M. Colaert, Agents)
Re:
Failure of a Member State to fulfil obligations — Infringement of Article 3 of the Protocol on the privileges and immunities of the European Communities of 8 April 1965, exempting the Communities, their assets, revenues and other property from all direct taxes — National provision imposing a tax on owners of buildings subject to business occupancy in the Region of Brussels Capital the surface area of which exceeds a certain threshold — Charge actually falling on the Communities, as lessee, either because of stipulations in the leases, or because it is simply passed on in the amount of the rent
Operative part of the judgment
The Court:
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1. |
Dismisses the action; |
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2. |
Orders the Commission of the European Communities to pay the costs; |
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3. |
Orders the Council of the European Union to bear its own costs. |