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Document 62016CA0098
Case C-98/16: Judgment of the Court (Seventh Chamber Chamber) of 4 May 2017 — European Commission v Hellenic Republic (Failure of a Member State to fulfil obligations — Taxation — Free movement of capital — Article 63 TFEU — Article 40 of the EEA Agreement — Inheritance taxes — Bequest in favour of not-for-profit bodies — Application of a preferential rate to bodies existing or legally constituted in Greece and to similar bodies outside Greece on a reciprocal basis — Different treatment — Restriction — Justification)
Case C-98/16: Judgment of the Court (Seventh Chamber Chamber) of 4 May 2017 — European Commission v Hellenic Republic (Failure of a Member State to fulfil obligations — Taxation — Free movement of capital — Article 63 TFEU — Article 40 of the EEA Agreement — Inheritance taxes — Bequest in favour of not-for-profit bodies — Application of a preferential rate to bodies existing or legally constituted in Greece and to similar bodies outside Greece on a reciprocal basis — Different treatment — Restriction — Justification)
Case C-98/16: Judgment of the Court (Seventh Chamber Chamber) of 4 May 2017 — European Commission v Hellenic Republic (Failure of a Member State to fulfil obligations — Taxation — Free movement of capital — Article 63 TFEU — Article 40 of the EEA Agreement — Inheritance taxes — Bequest in favour of not-for-profit bodies — Application of a preferential rate to bodies existing or legally constituted in Greece and to similar bodies outside Greece on a reciprocal basis — Different treatment — Restriction — Justification)
OJ C 213, 3.7.2017, p. 14–14
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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3.7.2017 |
EN |
Official Journal of the European Union |
C 213/14 |
Judgment of the Court (Seventh Chamber Chamber) of 4 May 2017 — European Commission v Hellenic Republic
(Case C-98/16) (1)
((Failure of a Member State to fulfil obligations - Taxation - Free movement of capital - Article 63 TFEU - Article 40 of the EEA Agreement - Inheritance taxes - Bequest in favour of not-for-profit bodies - Application of a preferential rate to bodies existing or legally constituted in Greece and to similar bodies outside Greece on a reciprocal basis - Different treatment - Restriction - Justification))
(2017/C 213/15)
Language of the case: Greek
Parties
Applicant: European Commission (represented by: W. Roels and D. Triantafyllou, acting as Agents)
Defendant: Hellenic Republic (represented by: M. Tassopoulou and V. Karra, acting as Agents)
Operative part of the judgment
The Court:
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1. |
Declares that, by adopting and maintaining in force legislation which provides for a preferential rate of inheritance tax for bequests made in favour of not-for-profit bodies which are established in other Member States of the European Union or the European Economic Area on a reciprocal basis, the Hellenic Republic has failed to fulfil its obligations under Article 63 TFEU and Article 40 of the European Economic Area Agreement of 2 May 1992; |
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2. |
Orders the Hellenic Republic to pay the costs. |