CELEX: 62007CA0562
Language: en
Date: 2009-10-06 00:00:00
Title: Case C-562/07: Judgment of the Court (First Chamber) of 6 October 2009 — Commission of the European Communities v Kingdom of Spain (Failure of a Member State to fulfil obligations — Free movement of capital — Article 56 EC and Article 40 of the EEA Agreement — Direct taxation — Natural persons — Taxation of capital gains — Difference in treatment of residents and non residents)

21.11.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 282/5
            
         Judgment of the Court (First Chamber) of 6 October 2009 — Commission of the European Communities v Kingdom of Spain
   (Case C-562/07) (1)
   
   (Failure of a Member State to fulfil obligations - Free movement of capital - Article 56 EC and Article 40 of the EEA Agreement - Direct taxation - Natural persons - Taxation of capital gains - Difference in treatment of residents and non residents)
   2009/C 282/08
   Language of the case: Spanish
   
      Parties
   
   
      Applicant: Commission of the European Communities (represented by: R. Lyal and I. Martínez del Peral, acting as Agents)
   
      Defendant: Kingdom of Spain (represented by: M. Muñoz Pérez, acting as Agent)
   
      Re:
   
   Failure of a Member State to fulfil obligations — Breach of Articles 39 EC and 56 EC and of Articles 28 and 40 of the EEA Agreement — Difference in treatment, with regard to the taxation of income received in Spain, between residents and non-residents
   
      Operative part of the judgment
   
   The Court:
   
               1.
            
            
               Declares that, by treating differently, until 31 December 2006, capital gains realised in Spain according to whether they were made by residents or by non-residents, the Kingdom of Spain failed to fulfil its obligations under Article 56 EC and Article 40 of the Agreement on the European Economic Area of 2 May 1992.
            
         
               2.
            
            
               Orders the Kingdom of Spain to pay the costs.
            
         
      (1)  OJ C 64, 8.3.2008.