CELEX: 62008CA0250
Language: en
Date: 2011-12-01 00:00:00
Title: Case C-250/08: Judgment of the Court (First Chamber) of 1 December 2011 — European Commission v Kingdom of Belgium (Failure of a Member State to fulfil obligations — Free movement of persons — Purchase of immovable property intended as a new principal residence — Calculation of a tax advantage — Registration duties — Cohesion of the tax system)

4.2.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 32/2
            
         Judgment of the Court (First Chamber) of 1 December 2011 — European Commission v Kingdom of Belgium
   (Case C-250/08) (1)
   
   (Failure of a Member State to fulfil obligations - Free movement of persons - Purchase of immovable property intended as a new principal residence - Calculation of a tax advantage - Registration duties - Cohesion of the tax system)
   2012/C 32/02
   Language of the case: Dutch
   
      Parties
   
   
      Applicant: European Commission (represented by: P. van Nuffel, R. Lyal and W. Roels, acting as Agents)
   
      Defendant: Kingdom of Belgium (represented by: L. Van den Broeck, acting as Agent, and by B. van de Walle de Ghelcke, advocaat)
   
      Intervening party in support of the defendant: Republic of Hungary (represented by: R. Somssich, K. Borvölgyi and M.Z. Fehér, acting as Agents)
   
      Re:
   
   Failure of a Member State to fulfil obligations — Breach of Articles 18 EC, 43 EC and 56 EC and of Articles 31 EEA and 40 EEA — Calculation of a tax advantage upon purchase of immovable property intended as a new principal place of residence — Registration fees paid upon the purchase of a previous principal place of residence taken into account only if that place of residence was situated in the Flemish Region
   
      Operative part of the judgment
   
   The Court:
   
               1.
            
            
               Dismisses the action;
            
         
               2.
            
            
               Orders the European Commission to pay the costs.
            
         
      (1)  OJ C 223, 30.8.2008.