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Dokument 62023CN0524
Case C-524/23: Action brought on 11 August 2023 — European Commission v Kingdom of Belgium
Case C-524/23: Action brought on 11 August 2023 — European Commission v Kingdom of Belgium
Case C-524/23: Action brought on 11 August 2023 — European Commission v Kingdom of Belgium
OJ C, C/2023/207, 23.10.2023, ELI: http://data.europa.eu/eli/C/2023/207/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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Official Journal |
EN Series C |
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C/2023/207 |
23.10.2023 |
Action brought on 11 August 2023 — European Commission v Kingdom of Belgium
(Case C-524/23)
(C/2023/207)
Language of the case: French
Parties
Applicant: European Commission (represented by: W. Roels and A. Ferrand, acting as Agents)
Defendant: Kingdom of Belgium
Form of order sought
The applicant claims that the Court should:
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declare that the Kingdom of Belgium has failed to fulfil its obligations under Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market, (1) by failing to correctly transpose Article 8(7) thereof; |
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order the Kingdom of Belgium to pay the costs. |
Pleas in law and main arguments
The Commission takes the view that the Kingdom of Belgium has not correctly transposed Article 8(7) of Directive (EU) 2016/1164. The Commission does not have any information that demonstrates the effective and complete transposition of that article.
ELI: http://data.europa.eu/eli/C/2023/207/oj
ISSN 1977-091X (electronic edition)