CELEX: 62007CA0521
Language: en
Date: 2009-06-11 00:00:00
Title: Case C-521/07: Judgment of the Court (Second Chamber) of 11 June 2009 — Commission of the European Communities v Kingdom of the Netherlands (Failure of a Member State to fulfil obligations — Agreement on the European Economic Area — Article 40 — Free movement of capital — Discrimination in the treatment of dividends paid by Netherlands companies — Deduction at source — Exemption — Beneficiary companies established in Member States of the Community — Beneficiary companies established in Iceland or Norway)

1.8.2009   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 180/7
            
         Judgment of the Court (Second Chamber) of 11 June 2009 — Commission of the European Communities v Kingdom of the Netherlands
   (Case C-521/07) (1)
   
   (Failure of a Member State to fulfil obligations - Agreement on the European Economic Area - Article 40 - Free movement of capital - Discrimination in the treatment of dividends paid by Netherlands companies - Deduction at source - Exemption - Beneficiary companies established in Member States of the Community - Beneficiary companies established in Iceland or Norway)
   2009/C 180/10
   Language of the case: Dutch
   
      Parties
   
   
      Applicant: Commission of the European Communities (represented by: P. van Nuffel and R. Lyal, Agents)
   
      Defendant: Kingdom of the Netherlands (represented by: C.M. Wissels and D.J.M. de Grave, Agents)
   
      Re:
   
   Failure of a Member State to fulfil obligations — Breach of Article 40 EEA — Dividends paid to companies established in Norway or Iceland from withholding tax on dividends not exempted under the same conditions as dividends paid to Netherlands companies
   
      Operative part of the judgment
   
   
               1.
            
            
               By not exempting dividends paid by Netherlands companies to companies established in Iceland or Norway from deduction at source of the tax on dividends under the same conditions as dividends paid to Netherlands companies or companies of other Member States of the Community, the Kingdom of the Netherlands has failed to fulfil its obligations under Article 40 of the Agreement on the European Economic Area.
            
         
               2.
            
            
               The Kingdom of the Netherlands is ordered to pay the costs.
            
         
      (1)  OJ C 37, 09.02.2008.