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European Union
Commission of the European Communities v Kingdom of Belgium (C-437/04)
Judgment
The action
Findings of the Court
53

Commission of the European Communities v Kingdom of Belgium (C-437/04)

Judgment of 22 Mar 2007law://eu/cjeu/2004/c-437-04/para_53@2026-11-12

53However, such market conditions cannot give rise to fiscal immunity, since such immunity must result from a measure of international, Community or national law.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · First Chamber
Case: C-437/04 · ECLI:EU:C:2007:178
Decided: 22 Mar 2007
Procedure: Infringement action
Applicant: Commission of the European Communities
Defendant: Kingdom of Belgium
Rapporteur: E. Juhász
Advocate General: C. Stix-Hackl
Bench: 5 judges
P. Jann, K. Lenaerts, E. Juhász, J.N. Cunha Rodrigues, M. Ilešič
Language: French
Official: CURIA · EUR-Lex 62004CJ0437

Topics

Privileges and immunities

History · 1 version

22 Mar 2007Reading

Connections

Cited by 7: Sky Österreich GmbH v Österreichischer Rundfunk (C-283/11)2 provisions; European Commission v Federal Republic of Germany (C-160/08)2 provisions; European Commission v Federal Republic of Germany (C-47/23); Criminal proceedings against Oriol Junqueras Vies (C-502/19); European Commission v Kingdom of Belgium (C-163/14)4 provisions; Hungary v Slovak Republic (C-364/10); Dominique Ramaekers-Jørgensen v European Commission (F-74/08)
Cites 14: Treaty on the Functioning of the European Union (consolidated 2016); Commission of the European Communities v Italian Republic (C-439/99); Anklagemyndigheden v Peter Michael Poulsen and Diva Navigation Corp (C-286/90); Commission of the European Communities v Portuguese Republic (C-345/05); Georges Vander Zwalmen and Elisabeth Massart v État belge (C-229/98); European Commission v Kingdom of Belgium (260/86); Commission of the European Communities v Kingdom of the Netherlands (C-350/02); Council Directive 79/1070/EEC of 6 December 1979 amending Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation; Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation; European Central Bank v Federal Republic of Germany (C-220/03); Mark Kerckhaert and Bernadette Morres v Belgische Staat (C-513/04); European Community v Belgian State (C-199/05); AGF Belgium SA v European Economic Community, Institut National d'Assurance Maladie-Invalidité (INAMI), Fonds National de Reclassement Social des Handicapés, Croix-Rouge de Belgique and Belgian State (C-191/94); Commission of the European Communities v Federal Republic of Germany (C-287/00)