Case C-250/08: Action brought on 10 June 2008 — Commission of the European Communities v Kingdom of Belgium
Date: 2008-06-10
Institutions: Court of Justice
Subjects: Belgium, European Commission, action for failure to fulfil an obligation, registration tax, residence, tax relief

30.8.2008

EN

Official Journal of the European Union

C 223/25

Action brought on 10 June 2008 — Commission of the
European Communities v Kingdom of Belgium

system, because this case concerns two separate fiscal situations,
each of which is governed by its own rules applicable to the
situation in question.

(Case C-250/08)

(2008/C 223/38)

Language of the case: Dutch

Action brought on 13 June 2008 — Commission of the
European Communities v Portuguese Republic

Parties

Applicant: Commission of the European Communities (repre-
sented by: R. Lyal and P. van Nuffel, acting as Agents)

Defendant: Kingdom of Belgium

(Case C-253/08)

(2008/C 223/39)

Language of the case: Portuguese

Form of order sought

Parties

— Declare that, by taking into account, in the Flemish Region,
for the assessment of a tax advantage upon the purchase of
immovable property intended as a new principal place of
residence, the amount of registration fees paid upon the
purchase of a previous principal place of residence only
where the latter was situated in the Flemish Region but not
where it was in a Member State other than Belgium or in an
EEA State, the Kingdom of Belgium has failed to fulfil its
obligations under Articles 18, 43 and 56 of the EC Treaty
and Articles 31 and 40 of the EEA Agreement;

— order Kingdom of Belgium to pay the costs.

Pleas in law and main arguments

Upon the purchase of a principal place of residence in the
Flemish region, the Belgian legislation on registration fees, as in
force in the Flemish Region, provides for a reduction of registra-
tion fees in an amount corresponding to the registration fees
paid upon the purchase of a previous principal place of resi-
dence in the Flemish Region, provided that the previous prin-
cipal place of residence is sold in the same period. The Commis-
sion considers that this legislation discriminates against Union
citizens who exercise the right of free movement, that it discri-
minates against Union citizens who exercise the right of estab-
lishment, and that it restricts investment in immovable property
in the Flemish Region with capital from Member States other
than Belgium and therefore that this legislation in principle
conflicts with Articles 18, and 43 of
the EC Treaty and
Article 31 of the EEA Agreement, and Article 56 of the EC
Treaty and Article 40 of the EEA Agreement, respectively. The
Commission submits that there are no overriding reasons of
public interest that could justify these breaches. Nor can the
defendant rely on the need to ensure the cohesion of the tax

Applicant: Commission of the European Communities (repre-
sented by N. Yerrell and M Telles Romão, acting as Agents)

Defendant: Portuguese Republic

Form of order sought

— a declaration that, by failing to bring into force the laws,
and administrative provisions necessary to
regulations
comply with Directive 2006/22/EC (1) of
the European
Parliament and of
the Council of 15 March 2006 on
minimum conditions for the implementation of Council
Regulations (EEC) No 3820/85 and (EEC) No 3821/85
concerning social legislation relating to road transport acti-
vities and repealing Council Directive 88/599/EEC or, in any
case, by failing to communicate them to the Commission,
its obligations
the Portuguese Republic has failed to fulfil
under that directive;

— an order that the Portuguese Republic should pay the costs.

Pleas in law and main arguments

The period prescribed for the implementing of the directive
expired on 1 April 2007.

(1) OJ 2006 L 102, p. 35.