Asunto C-98/16: Recurso interpuesto el 17 de febrero de 2016 — Comisión Europea/República Helénica
Section | información judicial |
25.4.2016 ES Diario Oficial de la Unión Europea C 145/25
Lengua de procedimiento: griego
Demandante: Comisión Europea (representantes: W. Roels, y D. Triantafyllou, agentes)
Demandada: República Helénica
— Que se declare que la República Helénica ha incumplido las obligaciones que le incumben en virtud del artículo 63 TFUE y del artículo 40 del Acuerdo EEE al establecer y mantener en vigor legislación que prevé un tipo impositivo ventajoso para los legados en favor de organismos sin ánimo de lucro establecidos en otros Estados miembros de la UE o del EEE siempre que exista reciprocidad.
— Que se condene en costas a la República Helénica.
La legislación helénica establece un tipo impositivo reducido para los legados realizados a personas jurídicas sin ánimo de lucro (filantrópicas y otras). Sin embargo, el tipo impositivo reducido no se aplica a los legados a las personas jurídicas extranjeras de la misma categoría, a menos que los Estados donde tienen su residencia concedan también un trato más favorable a los legados en favor de personas jurídicas griegas sin ánimo de lucro (por tanto, está sometido al requisito de reciprocidad).
— Esta...
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