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Document 62019CA0842
Case C-842/19: Judgment of the Court (Sixth Chamber) of 12 November 2020 — European Commission v Kingdom of Belgium (Failure of a Member State to fulfil obligations — Judgment of the Court establishing a failure to fulfil obligations — Non-compliance — Free movement of capital — Article 63 TFEU — Incompatibility of Belgian tax provisions concerning income from immovable property located abroad — Article 260(2) TFEU — Application for an order to pay a penalty payment and a lump sum)
Case C-842/19: Judgment of the Court (Sixth Chamber) of 12 November 2020 — European Commission v Kingdom of Belgium (Failure of a Member State to fulfil obligations — Judgment of the Court establishing a failure to fulfil obligations — Non-compliance — Free movement of capital — Article 63 TFEU — Incompatibility of Belgian tax provisions concerning income from immovable property located abroad — Article 260(2) TFEU — Application for an order to pay a penalty payment and a lump sum)
Case C-842/19: Judgment of the Court (Sixth Chamber) of 12 November 2020 — European Commission v Kingdom of Belgium (Failure of a Member State to fulfil obligations — Judgment of the Court establishing a failure to fulfil obligations — Non-compliance — Free movement of capital — Article 63 TFEU — Incompatibility of Belgian tax provisions concerning income from immovable property located abroad — Article 260(2) TFEU — Application for an order to pay a penalty payment and a lump sum)
OJ C 19, 18.1.2021, p. 11–11
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
18.1.2021 |
EN |
Official Journal of the European Union |
C 19/11 |
Judgment of the Court (Sixth Chamber) of 12 November 2020 — European Commission v Kingdom of Belgium
(Case C-842/19) (1)
(Failure of a Member State to fulfil obligations - Judgment of the Court establishing a failure to fulfil obligations - Non-compliance - Free movement of capital - Article 63 TFEU - Incompatibility of Belgian tax provisions concerning income from immovable property located abroad - Article 260(2) TFEU - Application for an order to pay a penalty payment and a lump sum)
(2021/C 19/14)
Language of the case: French
Parties
Applicant: European Commission (represented by: W. Roels and A. Armenia, acting as Agents)
Defendant: Kingdom of Belgium (represented by: P. Cottin, J.-C. Halleux and C. Pochet, acting as Agents)
Operative part of the judgment
The Court:
1. |
Declares that, by failing to take all the measures necessary to comply with the judgment of 12 April 2018 delivered in Case C-110/17, Commission v Belgium (C-110/17, EU:C:2018:250), the Kingdom of Belgium failed to fulfil its obligations under Article 260(1) TFEU; |
2. |
Orders the Kingdom of Belgium to pay to the European Commission a lump sum of EUR 2 000 000; |
3. |
Orders the Kingdom of Belgium to make to the European Commission a penalty payment of EUR 7 500 per day as from the date of delivery of the present judgment and until the date of compliance with the judgment of 12 April 2018, Commission v Belgium (C-110/17, EU:C:2018:250); |
4. |
Orders the Kingdom of Belgium to pay the costs. |