CELEX: 62013CA0591
Language: en
Date: 2015-04-16 00:00:00
Title: Case C-591/13: Judgment of the Court (Third Chamber) of 16 April 2015 — European Commission v Federal Republic of Germany (Failure of a Member State to fulfil obligations — Tax legislation — Deferral of taxation of capital gains realised on the sale of certain capital assets — Recovery of the tax — Freedom of establishment — Article 49 TFEU — Article 31 of the EEA Agreement — Difference in treatment between permanent establishments located within the territory of a Member State and permanent establishments located within the territory of another Member State of the European Union or of the European Economic Area — Proportionality)

15.6.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 198/9
            
         Judgment of the Court (Third Chamber) of 16 April 2015 — European Commission v Federal Republic of Germany
   (Case C-591/13) (1)
   
   ((Failure of a Member State to fulfil obligations - Tax legislation - Deferral of taxation of capital gains realised on the sale of certain capital assets - Recovery of the tax - Freedom of establishment - Article 49 TFEU - Article 31 of the EEA Agreement - Difference in treatment between permanent establishments located within the territory of a Member State and permanent establishments located within the territory of another Member State of the European Union or of the European Economic Area - Proportionality))
   (2015/C 198/11)
   Language of the case: German
   
      Parties
   
   
      Applicant: European Commission (represented by: W. Mölls and W. Roels, acting as Agents)
   
      Defendant: Federal Republic of Germany (represented by: T. Henze and K. Petersen, acting as Agents)
   
      Operative part of the judgment
   
   The Court:
   
               1)
            
            
               Declares that, by adopting and maintaining in force the tax scheme provided for in Paragraph 6b of the Law on Income Tax (Einkommensteuergesetz), which makes the benefit of the deferral of taxation of the capital gains realised on the sale of a capital asset forming part of the assets of a permanent establishment of the taxable person located within German territory subject to the condition that those capital gains are reinvested in the acquisition of replacement assets forming part of the assets of a permanent establishment of the taxable person located within that territory, the Federal Republic of Germany has failed to fulfil its obligations under Article 49 TFEU and Article 31 of the Agreement on the European Economic Area of 2 May 1992;
            
         
               2)
            
            
               Orders the Federal Republic of Germany to pay the costs.
            
         
      (1)  OJ C 24, 25.1.2014.