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Document 62016CJ0098
Judgment of the Court (Seventh 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) 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.
Court reports – general – 'Information on unpublished decisions' section
Judgment of the Court (Seventh Chamber) of 4 May 2017 — Commission v Greece
(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)
Free movement of capital—Restrictions—Tax legislation—Inheritance tax –Bequest in favour of not-for-profit bodies—Provision reserving a preferential rate for not-for-profit bodies in the Member State concerned and similar bodies in other Member States provided it is on a reciprocal basis—Different treatment—No justifications
(Art. 63 TFEU; EEA Agreement, Art. 40)
(see paras 37, 39-40, operative part)
Operative part
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. |
( 1 ) OJ C 145, 25.4.2016.