CELEX: C2004/094/15
Language: en
Date: 2004-04-17 00:00:00
Title: Judgment of the Court (Fifth Chamber) 4 March 2004 In Case C-334/02: Commission of the European Communities v French Republic

17.4.2004   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 94/8
            
         
      JUDGMENT OF THE COURT
   
   (Fifth Chamber)
   4 March 2004
   In Case C-334/02: Commission of the European Communities v French Republic (1)
   
   (Failure of a Member State to fulfil its obligations - Freedom to provide services - Free movement of capital - Tax on income arising from investments - Debtor not resident or established in France - Exclusion of the fixed levy as the rate - National legislation contrary to the terms of the Treaty)
   (2004/C 94/15)
   Language of the case: French
   In Case C-334/02: Commission of the European Communities, (Agents: R. Lyal and C. Giolito), with an address for service in Luxembourg, against French Republic, (Agents: G. de Bergues and P. Boussaroque): Application for a declaration that by excluding altogether application of the rate of the fixed levy to income arising from the investments and contracts referred to in Articles 125-0 A and 125 A of the Code général des impôts where the debtor is not resident or established in France, the French Republic has failed to fulfil its obligations under Articles 49 and 56 EC, the Court (Third Chamber), composed of: P. Jann (Rapporteur), acting for the President of the Fifth Chamber, C.W.A. Timmermans and S. von Bahr, Judges; D. Ruiz-Jarabo Colomer, Advocate General;. Múgica Arzamendi, Principal Administrator, for the Registrar, has given a judgment on 4 March 2003, in which it:
   
               1.
            
            
               Declares that by excluding altogether application of the rate of the fixed levy to income arising from the investments and contracts referred to in Articles 125-0 A and 125 A of the Code général des impôts where the debtor is not resident or established in France, the French Republic has failed to fulfil its obligations under Articles 49 and 56 EC;
            
         
               2.
            
            
               Orders the French Republic to pay the costs.
            
         
      (1)  OJ C 261 of 26.10.2002.