CELEX: 62008CA0105
Language: en
Date: 2010-06-17 00:00:00
Title: Case C-105/08: Judgment of the Court (First Chamber) of 17 June 2010 — European Commission v Portuguese Republic (Failure of a Member State to fulfil obligations — Freedom to provide services and free movement of capital — Articles 49 EC and 56 EC and Articles 36 and 40 of the EEA Agreement — Direct taxation — Taxation of interest received — Discriminatory treatment of non-residents — Burden of proof)

14.8.2010   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 221/2
            
         Judgment of the Court (First Chamber) of 17 June 2010 — European Commission v Portuguese Republic
   (Case C-105/08) (1)
   
   (Failure of a Member State to fulfil obligations - Freedom to provide services and free movement of capital - Articles 49 EC and 56 EC and Articles 36 and 40 of the EEA Agreement - Direct taxation - Taxation of interest received - Discriminatory treatment of non-residents - Burden of proof)
   2010/C 221/02
   Language of the case: Portuguese
   
      Parties
   
   
      Applicant: European Commission (represented by: R. Lyal and M. Afonso, Agents)
   
      Defendant: Portuguese Republic (represented by: L. Inez Fernandes, J. Menezes Leitão and C. Guerra Santos, Agents)
   
      Intervener in support of the defendant: Republic of Lithuania (represented by: D. Kriaučiūnas and V. Kazlauskaitė-Švenčionienė, Agents)
   
      Re:
   
   Failure of a Member State to fulfil obligations — Infringement of Articles 49 EC and 56 EC — Difference in treatment of taxation of interest paid to financial institutions depending on whether they are resident or not in Portuguese territory
   
      Operative part of the judgment
   
   The Court:
   
               1.
            
            
               Dismisses the action;
            
         
               2.
            
            
               Orders the European Commission to pay the costs;
            
         
               3.
            
            
               Orders the Republic of Lithuania to bear its own costs.
            
         
      (1)  OJ C 116, 9.5.2008.