CELEX: 62010CA0010
Language: en
Date: 2011-06-16 00:00:00
Title: Case C-10/10: Judgment of the Court (Fourth Chamber) of 16 June 2011 — European Commission v Republic of Austria (Failure of a Member State to fulfil obligations — Free movement of capital — Deductibility of gifts to research and teaching institutions — Deductibility limited to gifts to institutions established in national territory)

6.8.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 232/8
            
         Judgment of the Court (Fourth Chamber) of 16 June 2011 — European Commission v Republic of Austria
   (Case C-10/10) (1)
   
   (Failure of a Member State to fulfil obligations - Free movement of capital - Deductibility of gifts to research and teaching institutions - Deductibility limited to gifts to institutions established in national territory)
   2011/C 232/12
   Language of the case: German
   
      Parties
   
   
      Applicant: European Commission (represented by: R. Lyal and W. Mölls, Agents)
   
      Defendant: Republic of Austria (represented by: C. Pesendorfer, Agent)
   
      Re:
   
   Failure of a Member State to fulfil obligations — Breach of Article 56 EC and of Article 40 of the Agreement of 2 May 1992 on the European Economic Area (OJ 1994 L 1, p. 3) — National rules which make the granting of the tax advantage provided for donations to research and public-education establishments subject to the condition that the beneficiary of the donation is established within the national territory
   
      Operative part of the judgment
   
   The Court:
   
               1.
            
            
               Declares that, by authorising the deduction from tax of gifts to research and teaching institutions exclusively where those institutions are established in Austria, the Republic of Austria has failed to fulfil its obligations under Article 56 EC and Article 40 of the Agreement on the European Economic Area of 2 May 1992;
            
         
               2.
            
            
               Orders the Republic of Austria to pay the costs.
            
         
      (1)  OJ C 63, 13.3.2010.