62019CJ0842_INF
Judgment of the Court (Sixth Chamber) of 12 November 2020 – Commission v Belgium (Foreign income from immovable property)
(Case C‑842/19) (
1
)
(Failure of a Member State to fulfil obligations – Judgment of the Court establishing a failure to fulfil obligations – Non-compliance – Free movement of capital – Article 63 TFEU – Incompatibility of Belgian tax provisions concerning income from immovable property located abroad – Article 260(2) TFEU – Application for an order to pay a penalty payment and a lump sum)
1.
Actions for failure to fulfil obligations – Judgment of the Court establishing the failure of a Member State to fulfil its obligations – Period for implementation – Reference date for assessing whether there has been a failure to fulfil obligations
(Art. 260(2) TFEU)
(see para. 12)
2.
Actions for failure to fulfil obligations – Judgment of the Court establishing the failure of a Member State to fulfil its obligations – Breach of the obligation to comply with the judgment – Pecuniary penalties – Purpose – Prevention of repetition of similar infringements
(Art. 260(2) TFEU)
(see para. 45)
3.
Actions for failure to fulfil obligations – Judgment of the Court establishing the failure of a Member State to fulfil its obligations – Breach of the obligation to comply with the judgment – Pecuniary penalties – Periodic penalty payment – Lump sum – Whether the two penalties should be cumulated – Whether permissible
(Art. 260(2) TFEU)
(see para. 46)
4.
Actions for failure to fulfil obligations – Judgment of the Court establishing the failure of a Member State to fulfil its obligations – Breach of the obligation to comply with the judgment – Pecuniary penalties – Imposition of a lump sum payment – Discretion of the Court – Criteria for assessment
(Art. 260(2) TFEU)
(see paras 47, 48)
5.
Actions for failure to fulfil obligations – Judgment of the Court establishing the failure of a Member State to fulfil its obligations – Breach of the obligation to comply with the judgment – Pecuniary penalties – Lump sum – Calculation of the amount – Criteria – Duration of the infringement – Assessment at the date of examination of the facts by the Court
(Art. 260(2) TFEU)
(see paras 55, 56)
6.
Actions for failure to fulfil obligations – Judgment of the Court establishing the failure of a Member State to fulfil its obligations – Breach of the obligation to comply with the judgment – Pecuniary penalties – Lump sum – Calculation of the amount – Criteria – Payment capacity – Date of assessment
(Art. 260(2) TFEU)
(see para. 58)
7.
Actions for failure to fulfil obligations – Judgment of the Court establishing the failure of a Member State to fulfil its obligations – Breach of the obligation to comply with the judgment – Pecuniary penalties – Periodic penalty payment – Imposition of a penalty payment – Condition – Failure to comply continuing up to the time of the Court’s examination of the facts
(Art. 260(2)TFEU)
(see para. 61)
8.
Actions for failure to fulfil obligations – Judgment of the Court establishing the failure of a Member State to fulfil its obligations – Breach of the obligation to comply with the judgment – Pecuniary penalties – Periodic penalty payment – Determination of the form to be taken and of the amount – Discretion of the Court – Criteria
(Art. 260(2) TFEU)
(see paras 63-65)
Operative part
The Court:
1.
Declares that, by failing to take all the measures necessary to comply with the judgment of 12 April 2018 delivered in Case C‑110/17, Commission v Belgium (C‑110/17, EU:C:2018:250), the Kingdom of Belgium failed to fulfil its obligations under Article 260(1) TFEU;
2.
Orders the Kingdom of Belgium to pay to the European Commission a lump sum of EUR 2000000;
3.
Orders the Kingdom of Belgium to make to the European Commission a penalty payment of EUR 7500 per day as from the date of delivery of the present judgment and until the date of compliance with the judgment of 12 April 2018, Commission v Belgium (C‑110/17, EU:C:2018:250);
4.
Orders the Kingdom of Belgium to pay the costs.
(
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)	OJ C 45, 10.2.2020.