This document is an excerpt from the EUR-Lex website
Document 62014CA0485
Case C-485/14: Judgment of the Court (Sixth Chamber) of 16 July 2015 — European Commission v French Republic (Failure of a Member State to fulfil obligations — Free movement of capital — Articles 63 TFEU and 40 of the EEA Agreement — Duty payable on transfers for which no consideration is given — Exemption — Gifts and legacies — Difference in treatment — Bodies located in another Member State — Lack of a bilateral tax agreement)
Case C-485/14: Judgment of the Court (Sixth Chamber) of 16 July 2015 — European Commission v French Republic (Failure of a Member State to fulfil obligations — Free movement of capital — Articles 63 TFEU and 40 of the EEA Agreement — Duty payable on transfers for which no consideration is given — Exemption — Gifts and legacies — Difference in treatment — Bodies located in another Member State — Lack of a bilateral tax agreement)
Case C-485/14: Judgment of the Court (Sixth Chamber) of 16 July 2015 — European Commission v French Republic (Failure of a Member State to fulfil obligations — Free movement of capital — Articles 63 TFEU and 40 of the EEA Agreement — Duty payable on transfers for which no consideration is given — Exemption — Gifts and legacies — Difference in treatment — Bodies located in another Member State — Lack of a bilateral tax agreement)
OJ C 311, 21.9.2015, p. 12–13
(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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21.9.2015 |
EN |
Official Journal of the European Union |
C 311/12 |
Judgment of the Court (Sixth Chamber) of 16 July 2015 — European Commission v French Republic
(Case C-485/14) (1)
((Failure of a Member State to fulfil obligations - Free movement of capital - Articles 63 TFEU and 40 of the EEA Agreement - Duty payable on transfers for which no consideration is given - Exemption - Gifts and legacies - Difference in treatment - Bodies located in another Member State - Lack of a bilateral tax agreement))
(2015/C 311/14)
Language of the case: French
Parties
Applicant: European Commission (represented by: J.-F. Brakeland and W. Roels, acting as Agents)
Defendant: French Republic (represented by: D. Colas and J.-S. Pilczer, acting as Agents)
Operative part of the judgment
The Court:
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1. |
declares that, by exempting from droits de mutation à titre gratuit (duty payable on transfers for which no consideration is given) gifts and legacies to public bodies or to charitable bodies only where such bodies are established in France or in another Member State or in another State which is party to the Agreement on the European Economic Area of 2 May 1992, which has concluded a bilateral agreement with it, the French Republic has failed to fulfil its obligations under Article 63 TFEU and Article 40 of the Agreement on the European Economic Area, and |
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2. |
orders the French Republic to pay the costs. |