CELEX: 62016CA0098
Language: en
Date: 2017-05-04 00:00:00
Title: Case C-98/16: Judgment of the Court (Seventh Chamber Chamber) of 4 May 2017 — European Commission v Hellenic Republic (Failure of a Member State to fulfil obligations — Taxation — Free movement of capital — Article 63 TFEU — Article 40 of the EEA Agreement — Inheritance taxes — Bequest in favour of not-for-profit bodies — Application of a preferential rate to bodies existing or legally constituted in Greece and to similar bodies outside Greece on a reciprocal basis — Different treatment — Restriction — Justification)

3.7.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 213/14
            
         Judgment of the Court (Seventh Chamber Chamber) of 4 May 2017 — European Commission v Hellenic Republic
   (Case C-98/16) (1)
   
   ((Failure of a Member State to fulfil obligations - Taxation - Free movement of capital - Article 63 TFEU - Article 40 of the EEA Agreement - Inheritance taxes - Bequest in favour of not-for-profit bodies - Application of a preferential rate to bodies existing or legally constituted in Greece and to similar bodies outside Greece on a reciprocal basis - Different treatment - Restriction - Justification))
   (2017/C 213/15)
   Language of the case: Greek
   
      Parties
   
   
      Applicant: European Commission (represented by: W. Roels and D. Triantafyllou, acting as Agents)
   
      Defendant: Hellenic Republic (represented by: M. Tassopoulou and V. Karra, acting as Agents)
   
      Operative part of the judgment
   
   The Court:
   
               1.
            
            
               Declares that, by adopting and maintaining in force legislation which provides for a preferential rate of inheritance tax for bequests made in favour of not-for-profit bodies which are established in other Member States of the European Union or the European Economic Area on a reciprocal basis, the Hellenic Republic has failed to fulfil its obligations under Article 63 TFEU and Article 40 of the European Economic Area Agreement of 2 May 1992;
            
         
               2.
            
            
               Orders the Hellenic Republic to pay the costs.
            
         
      (1)  OJ C 145, 25.4.2016.