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European Union
European Commission v Kingdom of Belgium (C-296/12)
Judgment
The action
Findings of the Court
27

European Commission v Kingdom of Belgium (C-296/12)

Judgment of 23 Jan 2014law://eu/cjeu/2012/c-296-12/para_27@2026-11-10

27It has been consistently held that, whilst direct taxation falls within their competence, the Member States must none the less exercise that competence consistently with European Union law (see Case C‑387/11 Commission v Belgium [2012] ECR, paragraph 36 and case-law cited).

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

Key facts

Court: Court of Justice · Tenth Chamber
Case: C-296/12 · ECLI:EU:C:2014:24
Decided: 23 Jan 2014
Procedure: Infringement action
Applicant: European Commission
Defendant: Kingdom of Belgium
Rapporteur: C. Vajda
Advocate General: N. Wahl
Bench: 3 judges
E. Juhász, D. Šváby, C. Vajda
Language: Dutch
Official: CURIA · EUR-Lex 62012CJ0296

Topics

Freedom to provide services Free movement of capital

History · 1 version

23 Jan 2014Reading

Connections

Cited by 9: European Commission v Federal Republic of Germany (C-377/17); Safe Interenvios, SA v Liberbank, SA and Others (C-235/14); Airbnb Ireland UC and Airbnb Payments UK Ltd v Agenzia delle Entrate (C-83/21)2 provisions; European Commission v Republic of Austria (C-209/18); BU v État belge (C-35/19)2 provisions; Maria Eugenia Van der Weegen and Others v Belgische Staat (C-580/15); European Commission v Kingdom of Belgium (C-589/14); European Commission v Kingdom of Spain (C-678/11); Rita van Caster and Patrick van Caster v Finanzamt Essen-Süd (C-326/12)2 provisions
Cites 15: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions; Commission of the European Communities v Kingdom of Spain (C-248/06); Européenne et Luxembourgeoise d’investissements SA (ELISA) v Directeur général des impôts and Ministère public (C-451/05); 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; Commission of the European Communities v Kingdom of Belgium (C-522/04); Rolf Dieter Danner (C-136/00); European Commission v Kingdom of the Netherlands (C-542/09); Société d’investissement pour l’agriculture tropicale SA (SIAT) v État belge (C-318/10); Argenta Spaarbank NV v Belgische Staat (C-350/11); European Commission v Kingdom of Belgium (C-387/11); Commission of the European Communities v Italian Republic (C-540/07); European Commission v Kingdom of Belgium (C-383/10); Commission of the European Communities v Kingdom of Denmark (C-150/04); Commission of the European Communities v Kingdom of Belgium (C-300/90); Hanns-Martin Bachmann v Belgian State (C-204/90)