CELEX: 62009CA0253
Language: en
Date: 2011-12-01 00:00:00
Title: Case C-253/09: Judgment of the Court (First Chamber) of 1 December 2011 — Commission v Republic of Hungary (Failure of a Member State to fulfil obligations — Freedom of movement for persons — Freedom of establishment — Purchase of property for use as a new principal residence — Establishing the basis of assessment for the tax levied on the purchase of real property — Deduction of the value of the residence sold from the value of the residence purchased — Exclusion of that deduction if the property sold is not situated within the national territory)

4.2.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 32/3
            
         Judgment of the Court (First Chamber) of 1 December 2011 — Commission v Republic of Hungary
   (Case C-253/09) (1)
   
   (Failure of a Member State to fulfil obligations - Freedom of movement for persons - Freedom of establishment - Purchase of property for use as a new principal residence - Establishing the basis of assessment for the tax levied on the purchase of real property - Deduction of the value of the residence sold from the value of the residence purchased - Exclusion of that deduction if the property sold is not situated within the national territory)
   2012/C 32/05
   Language of the case: Hungarian
   
      Parties
   
   
      Applicant: European Commission (represented by: R. Lyal and K. Talabér-Ritz, Agents)
   
      Defendant: Republic of Hungary (represented by: R. Somssich and M.Z. Fehér, Agents)
   
      Re:
   
   Failure of a Member State to fulfil obligations — Infringement of Articles 18 EC, 39 EC and 43 EC and Articles 28 and 31 of the EEA Agreement — National legislation on the tax levied on the purchase of real property which, when the basis of assessment for that tax is established, makes the deduction of the value of the residence sold from the value of the residence purchased conditional upon the residence sold being located within the national territory
   
      Operative part of the judgment
   
   The Court:
   
               1.
            
            
               Dismisses the action;
            
         
               2.
            
            
               Orders the European Commission to pay the costs.
            
         
      (1)  OJ C 223, 26.9.2009.