This document is an excerpt from the EUR-Lex website
Document 62009CA0267
Case C-267/09: Judgment of the Court (Fourth Chamber) of 5 May 2011 — European Commission v Portuguese Republic (Failure of a Member State to fulfil obligations — Free movement of capital — Articles 56 EC and 40 of the EEA Agreement — Restrictions — Direct taxation — Non-resident taxpayers — Obligation to appoint a tax representative)
Case C-267/09: Judgment of the Court (Fourth Chamber) of 5 May 2011 — European Commission v Portuguese Republic (Failure of a Member State to fulfil obligations — Free movement of capital — Articles 56 EC and 40 of the EEA Agreement — Restrictions — Direct taxation — Non-resident taxpayers — Obligation to appoint a tax representative)
Case C-267/09: Judgment of the Court (Fourth Chamber) of 5 May 2011 — European Commission v Portuguese Republic (Failure of a Member State to fulfil obligations — Free movement of capital — Articles 56 EC and 40 of the EEA Agreement — Restrictions — Direct taxation — Non-resident taxpayers — Obligation to appoint a tax representative)
OJ C 186, 25.6.2011, p. 2–3
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
25.6.2011 |
EN |
Official Journal of the European Union |
C 186/2 |
Judgment of the Court (Fourth Chamber) of 5 May 2011 — European Commission v Portuguese Republic
(Case C-267/09) (1)
(Failure of a Member State to fulfil obligations - Free movement of capital - Articles 56 EC and 40 of the EEA Agreement - Restrictions - Direct taxation - Non-resident taxpayers - Obligation to appoint a tax representative)
2011/C 186/03
Language of the case: Portuguese
Parties
Applicant: European Commission (represented by: R. Lyal and G. Braga da Cruz, Agents)
Defendant: Portuguese Republic (represented by: L. Inez Fernandes, Agent)
Intervener in support of the defendant: Kingdom of Spain (represented by: M. Muñoz Pérez, Agent)
Re:
Failure of a Member State to fulfil obligations — Infringement of Articles 18 EC and 56 EC — Obligation on non-resident taxpayers to appoint a tax representative
Operative part of the judgment
The Court:
|
1. |
Declares that by adopting and maintaining in force Article 130 of the Personal Income Tax Code (Código do Imposto sobre o Rendimento das Pessoas Singulares), which requires non-residents to appoint a tax representative in Portugal if they are in receipt of income requiring the submission of a tax return, the Portuguese Republic has failed to fulfil its obligations under Article 56 EC; |
|
2. |
Dismisses the action as to the remainder; |
|
3. |
Orders the Portuguese Republic to pay three-quarters of the costs. Orders the Commission to pay the remaining quarter; |
|
4. |
Orders the Kingdom of Spain to pay its own costs. |