CELEX: 62009CA0267
Language: en
Date: 2011-05-05 00:00:00
Title: Case C-267/09: Judgment of the Court (Fourth Chamber) of 5 May 2011 — European Commission v Portuguese Republic (Failure of a Member State to fulfil obligations — Free movement of capital — Articles 56 EC and 40 of the EEA Agreement — Restrictions — Direct taxation — Non-resident taxpayers — Obligation to appoint a tax representative)

25.6.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 186/2
            
         Judgment of the Court (Fourth Chamber) of 5 May 2011 — European Commission v Portuguese Republic
   (Case C-267/09) (1)
   
   (Failure of a Member State to fulfil obligations - Free movement of capital - Articles 56 EC and 40 of the EEA Agreement - Restrictions - Direct taxation - Non-resident taxpayers - Obligation to appoint a tax representative)
   2011/C 186/03
   Language of the case: Portuguese
   
      Parties
   
   
      Applicant: European Commission (represented by: R. Lyal and G. Braga da Cruz, Agents)
   
      Defendant: Portuguese Republic (represented by: L. Inez Fernandes, Agent)
   
      Intervener in support of the defendant: Kingdom of Spain (represented by: M. Muñoz Pérez, Agent)
   
      Re:
   
   Failure of a Member State to fulfil obligations — Infringement of Articles 18 EC and 56 EC — Obligation on non-resident taxpayers to appoint a tax representative
   
      Operative part of the judgment
   
   The Court:
   
               1.
            
            
               Declares that by adopting and maintaining in force Article 130 of the Personal Income Tax Code (Código do Imposto sobre o Rendimento das Pessoas Singulares), which requires non-residents to appoint a tax representative in Portugal if they are in receipt of income requiring the submission of a tax return, the Portuguese Republic has failed to fulfil its obligations under Article 56 EC;
            
         
               2.
            
            
               Dismisses the action as to the remainder;
            
         
               3.
            
            
               Orders the Portuguese Republic to pay three-quarters of the costs. Orders the Commission to pay the remaining quarter;
            
         
               4.
            
            
               Orders the Kingdom of Spain to pay its own costs.
            
         
      (1)  OJ C 220, 12.9.2009.