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Document 62009CA0155
Case C-155/09: Judgment of the Court (First Chamber) of 20 January 2011 — European Commission v Hellenic Republic (Failure of a Member State to fulfil obligations — Articles 12 EC, 18 EC, 39 EC and 43 EC — Articles 4, 28 and 31 of the Agreement on the European Economic Area — Tax legislation — Conditions for exemption from transfer tax on the first purchase of immoveable property — Exemption granted solely to persons residing in Greece and to persons of Greek origin not residing in Greece at the date of purchase)
Case C-155/09: Judgment of the Court (First Chamber) of 20 January 2011 — European Commission v Hellenic Republic (Failure of a Member State to fulfil obligations — Articles 12 EC, 18 EC, 39 EC and 43 EC — Articles 4, 28 and 31 of the Agreement on the European Economic Area — Tax legislation — Conditions for exemption from transfer tax on the first purchase of immoveable property — Exemption granted solely to persons residing in Greece and to persons of Greek origin not residing in Greece at the date of purchase)
Case C-155/09: Judgment of the Court (First Chamber) of 20 January 2011 — European Commission v Hellenic Republic (Failure of a Member State to fulfil obligations — Articles 12 EC, 18 EC, 39 EC and 43 EC — Articles 4, 28 and 31 of the Agreement on the European Economic Area — Tax legislation — Conditions for exemption from transfer tax on the first purchase of immoveable property — Exemption granted solely to persons residing in Greece and to persons of Greek origin not residing in Greece at the date of purchase)
OJ C 80, 12.3.2011, p. 3–3
(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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12.3.2011 |
EN |
Official Journal of the European Union |
C 80/3 |
Judgment of the Court (First Chamber) of 20 January 2011 — European Commission v Hellenic Republic
(Case C-155/09) (1)
(Failure of a Member State to fulfil obligations - Articles 12 EC, 18 EC, 39 EC and 43 EC - Articles 4, 28 and 31 of the Agreement on the European Economic Area - Tax legislation - Conditions for exemption from transfer tax on the first purchase of immoveable property - Exemption granted solely to persons residing in Greece and to persons of Greek origin not residing in Greece at the date of purchase)
2011/C 80/04
Language of the case: Greek
Parties
Applicant: European Commission (represented by: R. Lyal and D. Triantafyllou, acting as Agents)
Defendant: Hellenic Republic (represented by: P. Mylonopoulos and V. Karra, acting as Agents)
Re:
Failure of a Member State to fulfil obligations — Infringement of Arts 18, 39 and 43 EC — Exemption from transfer tax on the purchase of a first property — Exemption solely for persons already resident in the country and for Greek citizens who do not reside there when the property is purchased
Operative part of the judgment
The Court:
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1. |
Declares that,
the Hellenic Republic has failed to fulfil its obligations under Articles 12 EC, 18 EC, 39 EC and 43 EC and under Articles 4, 28 and 31 of the Agreement on the European Economic Area of 2 May 1992. |
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2. |
Orders the Hellenic Republic to pay the costs. |