# C_2011080EN.01000301.xml

| 12.3.2011 | EN | Official Journal of the European Union | C 80/3 |
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Judgment of the Court (First Chamber) of 20 January 2011 — European Commission v Hellenic Republic

(Case C-155/09)( 1 )

(Failure of a Member State to fulfil obligations - Articles 12 EC, 18 EC, 39 EC and 43 EC - Articles 4, 28 and 31 of the Agreement on the European Economic Area - Tax legislation - Conditions for exemption from transfer tax on the first purchase of immoveable property - Exemption granted solely to persons residing in Greece and to persons of Greek origin not residing in Greece at the date of purchase)

2011/C 80/04

Language of the case: Greek

Parties

Applicant: European Commission (represented by: R. Lyal and D. Triantafyllou, acting as Agents)

Defendant: Hellenic Republic (represented by: P. Mylonopoulos and V. Karra, acting as Agents)

Re:

Failure of a Member State to fulfil obligations — Infringement of Arts 18, 39 and 43 EC — Exemption from transfer tax on the purchase of a first property — Exemption solely for persons already resident in the country and for Greek citizens who do not reside there when the property is purchased

Operative part of the judgment

The Court:

| 1. | Declares that,
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by granting exemption from the tax on the transfer of immovable property, under Article 1(1) and (3), first subparagraph, of Law 1078/1980, solely to persons permanently resident in Greece, whilst non-residents who intend to settle in Greece in the future are not granted exemption from the tax, and —
by granting, on certain conditions, exemption from the tax solely to Greek nationals or persons of Greek origin on the purchase of a first residence in Greece, the Hellenic Republic has failed to fulfil its obligations under Articles 12 EC, 18 EC, 39 EC and 43 EC and under Articles 4, 28 and 31 of the Agreement on the European Economic Area of 2 May 1992. | — | by granting exemption from the tax on the transfer of immovable property, under Article 1(1) and (3), first subparagraph, of Law 1078/1980, solely to persons permanently resident in Greece, whilst non-residents who intend to settle in Greece in the future are not granted exemption from the tax, and | — | by granting, on certain conditions, exemption from the tax solely to Greek nationals or persons of Greek origin on the purchase of a first residence in Greece, |
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| — | by granting exemption from the tax on the transfer of immovable property, under Article 1(1) and (3), first subparagraph, of Law 1078/1980, solely to persons permanently resident in Greece, whilst non-residents who intend to settle in Greece in the future are not granted exemption from the tax, and | | | | |
| — | by granting, on certain conditions, exemption from the tax solely to Greek nationals or persons of Greek origin on the purchase of a first residence in Greece, | | | | |

| 2. | Orders the Hellenic Republic to pay the costs. |
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( 1 )  OJ C 167, 18.7.2009.

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