Judgment of the Court (Sixth Chamber) of 16 July 2015 —

Commission v France

(Case C‑485/14) ( 1 )

‛Failure of a Member State to fulfil obligations — Free movement of capital — Articles 63 TFEU and 40 of the EEA Agreement — Duty payable on transfers for which no consideration is given — Exemption — Gifts and legacies — Difference in treatment — Bodies located in another Member State — Lack of a bilateral tax agreement’

Free movement of capital and liberalisation of payments — Restrictions — Tax legislation — Duty payable on transfers for which no consideration is given — Legislation of a Member State exempting from such duty gifts and legacies to public bodies or to charitable bodies only where such bodies are established in its territory or in another Member State or in another State which is party to the Agreement on the European Economic Area, which has concluded a bilateral agreement with it — Unlawful — No justification (Art. 63 TFEU; EEA Agreement, Art. 40) (see paras 20-32, operative part 1)

Operative part

The Court:

1. Declares that, by exempting from droits de mutation à titre gratuit (duty payable on transfers for which no consideration is given) gifts and legacies to public bodies or to charitable bodies only where such bodies are established in France or in another Member State or in another State which is party to the Agreement on the European Economic Area of 2 May 1992, which has concluded a bilateral agreement with it, the French Republic has failed to fulfil its obligations under Article 63 TFEU and Article 40 of the Agreement on the European Economic Area, and;

2. Orders the French Republic to pay the costs.

( 1 ) OJ C 7, 12.1.2015.

Judgment of the Court (Sixth Chamber) of 16 July 2015 —

Commission v France

(Case C‑485/14) ( 1 )

‛Failure of a Member State to fulfil obligations — Free movement of capital — Articles 63 TFEU and 40 of the EEA Agreement — Duty payable on transfers for which no consideration is given — Exemption — Gifts and legacies — Difference in treatment — Bodies located in another Member State — Lack of a bilateral tax agreement’

Free movement of capital and liberalisation of payments — Restrictions — Tax legislation — Duty payable on transfers for which no consideration is given — Legislation of a Member State exempting from such duty gifts and legacies to public bodies or to charitable bodies only where such bodies are established in its territory or in another Member State or in another State which is party to the Agreement on the European Economic Area, which has concluded a bilateral agreement with it — Unlawful — No justification (Art. 63 TFEU; EEA Agreement, Art. 40) (see paras 20-32, operative part 1)

Operative part

The Court:

1. Declares that, by exempting from droits de mutation à titre gratuit (duty payable on transfers for which no consideration is given) gifts and legacies to public bodies or to charitable bodies only where such bodies are established in France or in another Member State or in another State which is party to the Agreement on the European Economic Area of 2 May 1992, which has concluded a bilateral agreement with it, the French Republic has failed to fulfil its obligations under Article 63 TFEU and Article 40 of the Agreement on the European Economic Area, and;

2. Orders the French Republic to pay the costs.

( 1 ) OJ C 7, 12.1.2015.