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Court of Justice of the European Union · Judgment

C-562/07Commission of the European Communities v Kingdom of Spain

Decided
2009-10-06
ECLI
ECLI:EU:C:2009:614
CELEX
62007CJ0562
Finality
Final, the decision cannot be appealed

The court's own keywords

Failure of a Member State to fulfil obligations - Free movement of capital - Article 56 EC and Article 40 of the EEA Agreement - Direct taxation - Natural persons - Taxation of capital gains - Difference in treatment of residents and non-residents.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
    • Engine version and read date on every answer
    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

    Model cardAudit