Judgment — ECLI:EU:C:2014:2130
Date: 2014-09-03
Language of the case: Spanish
Court formation: Second Chamber
Subject matter: Free movement of workers
Procedure: Action for failure to fulfil obligations - successful;Action for failure to fulfil obligations - unfounded
Origin: Spain

summary of the pleas in law on which the application is based — Unambiguous wording of the form of order sought by the applicant (Art. 258 TFEU) (see para. 28) 3. Free movement of capital and liberalisation of payments — Liberalisation of capital movements — Directive 88/361 — Scope — Inheritance tax — Included (Art. 63(1) TFEU; Council Directive 88/361, Annex I) (see paras 52, 53) 4. Free movement of capital and liberalisation of payments — Restrictions — Tax legislation — Tax on successions and donations — National legislation authorising the Autonomous Communities to provide for tax relief which applies only where there is a link to the territory of those communities — Discrimination as between residents and non-residents — Discrimination on the basis of where the immovable property is situated — Unlawful — No justification (Arts 63 TFEU and 65 TFEU) (see paras 57, 58, 66, 67, 69-73, 78, 79, 84, operative part) 5. International agreements — Agreement establishing the European Economic Area — Free movement of capital — Restrictions — Tax legislation — National legislation authorising the Autonomous Communities to provide for tax relief which applies only where there is a link to the territory of those communities — Discrimination as between residents and non-residents — Discrimination on the basis of where the immovable property is situated — Unlawful — Justification — No combating of tax avoidance (EEA Agreement, Art. 40) (see paras 80-84, operative part) Operative part The Court: 1. declares that, by applying different tax treatment to donations and successions between beneficiaries and donees resident in Spain and those not resident in Spain, between bequeathers resident in Spain and those not resident in Spain, and between donations and similar transfers of immovable property situated within and outside of Spain, the Kingdom of Spain has failed to fulfil its obligations under Article 63 TFEU and Article 40 of the Agreement on the European Economic Area of 2 May 1992; 2. dismisses the action as to the remainder; 3. orders the Kingdom of Spain to pay the costs. 1 – OJ C 126, 28.4.2012.