Judgment — ECLI:EU:C:2018:250
Date: 2018-04-12
Language of the case: French
Court formation: Sixth Chamber
Subject matter: Free movement of capital
Procedure: Action for failure to fulfil obligations - successful
Origin: Belgium

Summary — Judgment of the Court (Sixth Chamber), 12 April 2018 Free movement of capital and liberalisation of payments — Restrictions — Tax legislation — Income tax — Calculation of income from immovable property — National legislation providing for two different calculation methods depending on the place in which the immovable property is situated — Calculation on the basis of the cadastral value for immovable property located in the Member State concerned — Calculation based on the actual rental value for immovable property located in another Member State — Failure to fulfil obligations (Art. 63 TFEU; EEA Agreement, Art. 40) By retaining provisions under which, in respect of the estimation of income relating to unrented immovable property or immovable property rented either to natural persons who do not use them for professional purposes or to legal persons which make such property available to natural persons for private purposes, the tax base is calculated on the basis of the cadastral value so far as immovable property on national territory is concerned, and on the actual rental value so far as immovable property located abroad is concerned, a Member State fails to fulfil its obligations under Article 63 TFEU and Article 40 of the Agreement on the European Economic Area. (see para. 65, operative part)