CELEX: 62019CA0842
Language: en
Date: 2020-11-12 00:00:00
Title: Case C-842/19: Judgment of the Court (Sixth Chamber) of 12 November 2020 — European Commission v Kingdom of Belgium (Failure of a Member State to fulfil obligations — Judgment of the Court establishing a failure to fulfil obligations — Non-compliance — Free movement of capital — Article 63 TFEU — Incompatibility of Belgian tax provisions concerning income from immovable property located abroad — Article 260(2) TFEU — Application for an order to pay a penalty payment and a lump sum)

18.1.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 19/11
            
         
      Judgment of the Court (Sixth Chamber) of 12 November 2020 — European Commission v Kingdom of Belgium
      (Case C-842/19) (1)
      
      (Failure of a Member State to fulfil obligations - Judgment of the Court establishing a failure to fulfil obligations - Non-compliance - Free movement of capital - Article 63 TFEU - Incompatibility of Belgian tax provisions concerning income from immovable property located abroad - Article 260(2) TFEU - Application for an order to pay a penalty payment and a lump sum)
      (2021/C 19/14)
      Language of the case: French
      
         Parties
      
      
         Applicant: European Commission (represented by: W. Roels and A. Armenia, acting as Agents)
      
         Defendant: Kingdom of Belgium (represented by: P. Cottin, J.-C. Halleux and C. Pochet, acting as Agents)
      
         Operative part of the judgment
      
      The Court:
      
                  1.
               
               
                  Declares that, by failing to take all the measures necessary to comply with the judgment of 12 April 2018 delivered in Case C-110/17, Commission v Belgium (C-110/17, EU:C:2018:250), the Kingdom of Belgium failed to fulfil its obligations under Article 260(1) TFEU;
               
            
                  2.
               
               
                  Orders the Kingdom of Belgium to pay to the European Commission a lump sum of EUR 2 000 000;
               
            
                  3.
               
               
                  Orders the Kingdom of Belgium to make to the European Commission a penalty payment of EUR 7 500 per day as from the date of delivery of the present judgment and until the date of compliance with the judgment of 12 April 2018, Commission v Belgium (C-110/17, EU:C:2018:250);
               
            
                  4.
               
               
                  Orders the Kingdom of Belgium to pay the costs.
               
            
         (1)  OJ C 45, 10.2.2020.