CELEX: 62015CA0244
Language: en
Date: 2016-05-26 00:00:00
Title: Case C-244/15: Judgment of the Court (Seventh Chamber) of 26 May 2016 — European Commission v Hellenic Republic (Failure of a Member State to fulfil obligations — Taxation — Free movement of capital — Article 63 TFEU — Article 40 of the EEA Agreement — Inheritance tax — Legislation of a Member State providing for an exemption from inheritance tax relating to the primary residence on condition that the heir is permanently resident in that Member State — Restriction — Justification)

18.7.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 260/9
            
         Judgment of the Court (Seventh Chamber) of 26 May 2016 — European Commission v Hellenic Republic
   (Case C-244/15) (1)
   
   ((Failure of a Member State to fulfil obligations - Taxation - Free movement of capital - Article 63 TFEU - Article 40 of the EEA Agreement - Inheritance tax - Legislation of a Member State providing for an exemption from inheritance tax relating to the primary residence on condition that the heir is permanently resident in that Member State - Restriction - Justification))
   (2016/C 260/11)
   Language of the case: Greek
   
      Parties
   
   
      Applicant: European Commission (represented by: D. Triantafyllou and W. Roels, acting as Agents)
   
      Defendant: Hellenic Republic (represented by: M. Tassopoulou and V. Karrá, acting as Agents)
   
      Operative part of the judgment
   
   The Court:
   
               1.
            
            
               Declares that, by enacting and maintaining in force legislation which provides for an exemption from inheritance tax relating to the primary residence, which applies solely to nationals of EU Member States who are resident in Greece, the Hellenic Republic has failed to fulfil its obligations under Article 63 TFEU and under Article 40 of the Agreement on the European Economic Area of 2 May 1992;
            
         
               2.
            
            
               Orders the Hellenic Republic to pay the costs.
            
         
      (1)  OJ C 228, 13.7.2015.