CELEX: 62010CA0342
Language: en
Date: 2012-11-08 00:00:00
Title: Case C-342/10: Judgment of the Court (Fourth Chamber) of 8 November 2012 — European Commission v Republic of Finland (Failure of a Member State to fulfil obligations — Free movement of capital — Article 63 TFEU — EEA Agreement — Article 40 — Taxation of dividends paid to non-resident pension funds)

12.1.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 9/5
            
         Judgment of the Court (Fourth Chamber) of 8 November 2012 — European Commission v Republic of Finland
   (Case C-342/10) (1)
   
   (Failure of a Member State to fulfil obligations - Free movement of capital - Article 63 TFEU - EEA Agreement - Article 40 - Taxation of dividends paid to non-resident pension funds)
   2013/C 9/06
   Language of the case: Finnish
   
      Parties
   
   
      Applicant: European Commission (represented by: R. Lyal and I. Koskinen, acting as Agents)
   
      Defendant: Republic of Finland (represented by: J. Heliskoski, acting as Agent)
   
      Interveners in support of the defendant: Kingdom of Denmark (represented by: C. Vang, acting as Agent), French Republic (represented by: G. de Bergues and N. Rouam, acting as Agents), Kingdom of the Netherlands (represented by C. Wissels and M. Noort, acting as Agents), Kingdom of Sweden (represented by: A. Falk and S. Johannesson, acting as Agents), United Kingdom of Great Britain and Northern Ireland (represented by H. Walker, acting as Agent, and G. Facenna, Barrister)
   
      Re:
   
   Failure of a Member State to fulfil obligations — Infringement of Art. 63 TFEU and Art. 40 of the EEA Agreement — Tax discrimination — National legislation making dividends paid by resident companies to foreign pension funds subject to a stricter tax regime than that applicable to national pension funds
   
      Operative part of the judgment
   
   The Court:
   
               1.
            
            
               Declares that, by introducing and maintaining in force a scheme under which dividends paid to foreign pension funds are taxed in a discriminatory manner, the Republic of Finland has failed to fulfil its obligations under Article 63 TFEU and Article 40 of the European Economic Area Agreement of 2 May 1992.
            
         
               2.
            
            
               Orders the Republic of Finland to bear its own costs and to pay those incurred by the European Commission.
            
         
               3.
            
            
               Orders the Kingdom of Denmark, the French Republic, the Kingdom of the Netherlands, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland to bear their own costs.
            
         
      (1)  OJ C 234, 28.8.2010.