CELEX: 62007CJ0392
Language: en
Date: 2008-05-08 00:00:00
Title: Judgment of the Court (Seventh Chamber) of 8 May 2008. # Commission of the European Communities v Kingdom of Belgium. # Failure of a Member State to fulfil obligations - Directive 2005/19/EC - Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States - Failure to transpose within the prescribed period. # Case C-392/07.

Judgment of the Court (Seventh Chamber) of 8 May 2008 – Commission v Belgium 
      (Case C‑392/07)
      Failure of a Member State to fulfil obligations – Directive 2005/19/EC – Common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies
         of different Member States – Failure to transpose within the prescribed period
      
      1.                     Actions for failure to fulfil obligations – Examination of the merits by the Court – Situation to be taken into consideration
            – Situation on expiry of the period laid down in the reasoned opinion (Art. 226 EC) (see para. 7)
      2.                     Member States – Obligations – Implementation of directives – Failure to fulfil obligations – National system pleaded as justification
            – Not permissible (Art. 226 EC) (see para. 9)
      Re: 
      
         
               Failure of a Member State to fulfil obligations – Failure to adopt, within the prescribed period, the provisions necessary
                  to comply with Council Directive 2005/19/EC of 17 February 2005 amending Directive 90/434/EEC on the common system of taxation
                  applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States
                  (OJ 2005 L 58, p. 19).
               
            Operative part
      The Court: 
      
         
                  1.
               
               
                  
               
               
                  	Declares that, by failing to adopt, within the prescribed period, the laws, regulations and administrative provisions necessary
                     to comply with Council Directive 2005/19/EC of 17 February 2005 amending Directive 90/434/EEC on the common system of taxation
                     applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States,
                     the Kingdom of Belgium has failed to fulfil its obligations under that directive;
                  
               
            
         
                  2.
               
               
                  
               
               
                  	Orders the Kingdom of Belgium to pay the costs.