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18.7.2009   

EN

Official Journal of the European Union

C 167/4

Action brought on 4 May 2009 — Commission of the European Communities v Hellenic Republic

(Case C-155/09)

2009/C 167/07

Language of the case: Greek

Parties

Applicant: Commission of the European Communities (represented by: R. Lyal, D. Triantafillou)

Defendant: Hellenic Republic

Form of order sought

The Court is asked to:

—

declare that the Hellenic Republic is in breach of its obligations under Articles 18, 39 and 43 EC in the light of Article 12 EC (and under Articles 28, 31 and 4 of the EEA Treaty), inasmuch as it is impeding the exercise of fundamental freedoms deriving from those provisions:

—

by granting exemption from tax on the transfer of immovable property solely to persons already permanently resident in Greece but not to persons who intend to settle in Greece in the future;

—

by granting, subject to conditions, exemption from tax on the transfer of immovable property in Greece solely to Greek nationals on the purchase of a first home in Greece, expressly discriminating against foreign residents who are not Greek nationals;

—

order the Hellenic Republic to pay the costs.

Pleas in law and main arguments

Exemption from transfer tax benefits mainly Greek citizens. The fact that Community nationals who are not already resident in Greece are excluded from the exemption constitutes discriminatory treatment linked to nationality which thus renders more difficult and impedes the purchase of a first home in that country by citizens of other Member States. That discriminatory impediment is confirmed and reinforced by the express restriction of the exemption to Greek citizens abroad.

The measure is not an appropriate way to make it easier for residents of the country to acquire ownership of their homes, in the absence of corresponding obligations as regards use of the immovable property. Moreover, it appears excessive, since actual residence could be checked by way of a declaration on the part of the purchaser, accompanied by various entries in the Register, and checks.

As concerns the express restriction of the exemption to Greeks abroad, this cannot be justified by the objective of their repatriation, since that objective conflicts with the principle of free movement.