CELEX: 62007CJ0392
Failure of a Member State to fulfil obligations
Directive 2005/19/EC
Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States
Failure to transpose within the prescribed period

Failure of a Member State to fulfil obligations – Failure to adopt, within the prescribed period, the provisions necessary
to comply with Council Directive 2005/19/EC of 17 February 2005 amending Directive 90/434/EEC on the common system of taxation
applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States
(OJ 2005 L 58, p. 19).
Operative part
The Court:
1.
Declares that, by failing to adopt, within the prescribed period, the laws, regulations and administrative provisions necessary
to comply with Council Directive 2005/19/EC of 17 February 2005 amending Directive 90/434/EEC on the common system of taxation
applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States,
the Kingdom of Belgium has failed to fulfil its obligations under that directive;
2.
Orders the Kingdom of Belgium to pay the costs.