CELEX: 62017CN0110
Language: en
Date: 2017-03-03 00:00:00
Title: Case C-110/17: Action brought on 3 March 2017 — European Commission v Kingdom of Belgium

18.4.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 121/19
            
         Action brought on 3 March 2017 — European Commission v Kingdom of Belgium
   (Case C-110/17)
   (2017/C 121/27)
   Language of the case: French
   
      Parties
   
   
      Applicant: European Commission (represented by: W. Roels and N. Gossement, Agents, acting as Agents)
   
      Defendant: Kingdom of Belgium
   
      Form of order sought
   
   The Commission claims that the Court should:
   
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               declare that, by retaining provisions under which, in respect of the estimation of income relating to unrented buildings or buildings rented either to natural persons who do not use them for professional purposes, or to legal persons who make such buildings available to natural persons for private purposes, the tax base is calculated on the basis of the cadastral value so far as property on national territory is concerned, and on the actual rental value so far as buildings located abroad are concerned, the Kingdom of Belgium has failed to fulfil its obligations under Article 63 of the Treaty on the Functioning of the European Union and Article 40 of the Agreement on the European Economic Area, and
            
         
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               order Kingdom of Belgium to pay the costs.
            
         
      Pleas in law and main arguments
   
   The Commission takes the view that Belgium has failed to fulfil its obligations under Articles 63 TFEU and Article 40 of the Agreement on the EEA.
   While noting the attempts made by Belgium to bring its failure to fulfil obligations to an end, the Commission takes the view that the existence of the failure to fulfil obligations on 26 March 2012, the date when the period of two months laid down in the reasoned opinion expired, has been proven.