This document is an excerpt from the EUR-Lex website
Document 62008CA0105
Case C-105/08: Judgment of the Court (First Chamber) of 17 June 2010 — European Commission v Portuguese Republic (Failure of a Member State to fulfil obligations — Freedom to provide services and free movement of capital — Articles 49 EC and 56 EC and Articles 36 and 40 of the EEA Agreement — Direct taxation — Taxation of interest received — Discriminatory treatment of non-residents — Burden of proof)
Case C-105/08: Judgment of the Court (First Chamber) of 17 June 2010 — European Commission v Portuguese Republic (Failure of a Member State to fulfil obligations — Freedom to provide services and free movement of capital — Articles 49 EC and 56 EC and Articles 36 and 40 of the EEA Agreement — Direct taxation — Taxation of interest received — Discriminatory treatment of non-residents — Burden of proof)
Case C-105/08: Judgment of the Court (First Chamber) of 17 June 2010 — European Commission v Portuguese Republic (Failure of a Member State to fulfil obligations — Freedom to provide services and free movement of capital — Articles 49 EC and 56 EC and Articles 36 and 40 of the EEA Agreement — Direct taxation — Taxation of interest received — Discriminatory treatment of non-residents — Burden of proof)
SL C 221, 14.8.2010, p. 2–2
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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14.8.2010 |
EN |
Official Journal of the European Union |
C 221/2 |
Judgment of the Court (First Chamber) of 17 June 2010 — European Commission v Portuguese Republic
(Case C-105/08) (1)
(Failure of a Member State to fulfil obligations - Freedom to provide services and free movement of capital - Articles 49 EC and 56 EC and Articles 36 and 40 of the EEA Agreement - Direct taxation - Taxation of interest received - Discriminatory treatment of non-residents - Burden of proof)
2010/C 221/02
Language of the case: Portuguese
Parties
Applicant: European Commission (represented by: R. Lyal and M. Afonso, Agents)
Defendant: Portuguese Republic (represented by: L. Inez Fernandes, J. Menezes Leitão and C. Guerra Santos, Agents)
Intervener in support of the defendant: Republic of Lithuania (represented by: D. Kriaučiūnas and V. Kazlauskaitė-Švenčionienė, Agents)
Re:
Failure of a Member State to fulfil obligations — Infringement of Articles 49 EC and 56 EC — Difference in treatment of taxation of interest paid to financial institutions depending on whether they are resident or not in Portuguese territory
Operative part of the judgment
The Court:
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1. |
Dismisses the action; |
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2. |
Orders the European Commission to pay the costs; |
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3. |
Orders the Republic of Lithuania to bear its own costs. |