1. 

Actions for failure to fulfil obligations — Subject-matter of the dispute — Provisions of the Treaty — National tax legislation providing for the immediate attribution of gains made by non-resident close companies to participators in those companies — Potential adverse effects on both the freedom of establishment and the free movement of capital — Delimitation of the action in accordance with the Commission’s application (Arts 49 TFEU and 63 TFEU; EEA Agreement, Arts 31 and 40) (see paras 16, 17)

2. 

Free movement of capital and liberalisation of payments — Restrictions — Tax legislation — Taxation of capital gains — National tax legislation providing for the immediate attribution of gains made by non-resident close companies to participators in those companies — Different treatment of resident and non-resident companies — Not permissible — Justification — Combating of tax avoidance — Breach of principle of proportionality (Art. 63 TFEU; EEA Agreement, Art. 40) (see paras 19, 20, 27, 31, operative part 1)

1. 

Declares that, by adopting and maintaining tax legislation concerning the attribution of gains to participators in non-resident companies which provides for a difference in treatment between domestic and cross-border activities, the United Kingdom of Great Britain and Northern Ireland has failed to fulfil its obligations under Article 63 TFEU and Article 40 of the Agreement on the European Economic Area of 2 May 1992;

2. 

Orders the United Kingdom of Great Britain and Northern Ireland to pay the costs.

1. 

Actions for failure to fulfil obligations — Subject-matter of the dispute — Provisions of the Treaty — National tax legislation providing for the immediate attribution of gains made by non-resident close companies to participators in those companies — Potential adverse effects on both the freedom of establishment and the free movement of capital — Delimitation of the action in accordance with the Commission’s application (Arts 49 TFEU and 63 TFEU; EEA Agreement, Arts 31 and 40) (see paras 16, 17)

2. 

Free movement of capital and liberalisation of payments — Restrictions — Tax legislation — Taxation of capital gains — National tax legislation providing for the immediate attribution of gains made by non-resident close companies to participators in those companies — Different treatment of resident and non-resident companies — Not permissible — Justification — Combating of tax avoidance — Breach of principle of proportionality (Art. 63 TFEU; EEA Agreement, Art. 40) (see paras 19, 20, 27, 31, operative part 1)

1. 

Declares that, by adopting and maintaining tax legislation concerning the attribution of gains to participators in non-resident companies which provides for a difference in treatment between domestic and cross-border activities, the United Kingdom of Great Britain and Northern Ireland has failed to fulfil its obligations under Article 63 TFEU and Article 40 of the Agreement on the European Economic Area of 2 May 1992;

2. 

Orders the United Kingdom of Great Britain and Northern Ireland to pay the costs.