19.1.2015
EN
Official Journal of the European Union
C 16/9
Judgment of the Court (Eighth Chamber) of 13 November 2014 — European Commission v United Kingdom of Great Britain and Northern Ireland
(Case C-112/14) (1)
((Failure of a Member State to fulfil obligations - Freedom of establishment - Free movement of capital - Articles 49 TFEU and 63 TFEU - Articles 31 and 40 of the EEA Agreement - National tax legislation - Attribution of gains to participators in close companies - Different treatment of resident and non-resident companies - Wholly artificial constructions - Proportionality))
(2015/C 016/12)
Language of the case: English
Parties
Applicant: European Commission (represented by: R. Lyal and L. Armati, acting as Agents)
Defendant: United Kingdom of Great Britain and Northern Ireland (represented by: L. Christie, acting as Agent)
Operative part of the judgment
The Court:
1)
Declares that, by adopting and maintaining tax legislation concerning the attribution of gains to participators in non-resident companies which provides for a difference in treatment between domestic and cross-border activities, the United Kingdom of Great Britain and Northern Ireland has failed to fulfil its obligations under Article 63 TFEU and Article 40 of the Agreement on the European Economic Area of 2 May 1992;
2)
Orders the United Kingdom of Great Britain and Northern Ireland to pay the costs.
(1) OJ C 184, 16.6.2014.
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