CELEX: 62014CA0485
Language: en
Date: 2015-07-16 00:00:00
Title: Case C-485/14: Judgment of the Court (Sixth Chamber) of 16 July 2015 — European Commission v French Republic (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)

21.9.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 311/12
            
         Judgment of the Court (Sixth Chamber) of 16 July 2015 — European Commission v French Republic
   (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))
   (2015/C 311/14)
   Language of the case: French
   
      Parties
   
   
      Applicant: European Commission (represented by: J.-F. Brakeland and W. Roels, acting as Agents)
   
      Defendant: French Republic (represented by: D. Colas and J.-S. Pilczer, acting as Agents)
   
      Operative part of the judgment
   
   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.