4.2.2012
EN
Official Journal of the European Union
C 32/2
Judgment of the Court (First Chamber) of 1 December 2011 — European Commission v Kingdom of Belgium
(Case C-250/08) (1)
(Failure of a Member State to fulfil obligations - Free movement of persons - Purchase of immovable property intended as a new principal residence - Calculation of a tax advantage - Registration duties - Cohesion of the tax system)
2012/C 32/02
Language of the case: Dutch
Parties
Applicant: European Commission (represented by: P. van Nuffel, R. Lyal and W. Roels, acting as Agents)
Defendant: Kingdom of Belgium (represented by: L. Van den Broeck, acting as Agent, and by B. van de Walle de Ghelcke, advocaat)
Intervening party in support of the defendant: Republic of Hungary (represented by: R. Somssich, K. Borvölgyi and M.Z. Fehér, acting as Agents)
Re:
Failure of a Member State to fulfil obligations — Breach of Articles 18 EC, 43 EC and 56 EC and of Articles 31 EEA and 40 EEA — Calculation of a tax advantage upon purchase of immovable property intended as a new principal place of residence — Registration fees paid upon the purchase of a previous principal place of residence taken into account only if that place of residence was situated in the Flemish Region
Operative part of the judgment
The Court:
1.
Dismisses the action;
2.
Orders the European Commission to pay the costs.
(1) OJ C 223, 30.8.2008.
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