6.8.2011   

EN

Official Journal of the European Union

C 232/8


Judgment of the Court (Fourth Chamber) of 16 June 2011 — European Commission v Republic of Austria

(Case C-10/10) (1)

(Failure of a Member State to fulfil obligations - Free movement of capital - Deductibility of gifts to research and teaching institutions - Deductibility limited to gifts to institutions established in national territory)

2011/C 232/12

Language of the case: German

Parties

Applicant: European Commission (represented by: R. Lyal and W. Mölls, Agents)

Defendant: Republic of Austria (represented by: C. Pesendorfer, Agent)

Re:

Failure of a Member State to fulfil obligations — Breach of Article 56 EC and of Article 40 of the Agreement of 2 May 1992 on the European Economic Area (OJ 1994 L 1, p. 3) — National rules which make the granting of the tax advantage provided for donations to research and public-education establishments subject to the condition that the beneficiary of the donation is established within the national territory

Operative part of the judgment

The Court:

1.

Declares that, by authorising the deduction from tax of gifts to research and teaching institutions exclusively where those institutions are established in Austria, the Republic of Austria has failed to fulfil its obligations under Article 56 EC and Article 40 of the Agreement on the European Economic Area of 2 May 1992;

2.

Orders the Republic of Austria to pay the costs.


(1)  OJ C 63, 13.3.2010.