European Court of Justice (First Chamber).

M Ilešič, President of the Fifth Chamber, acting as President of the First Chamber, A Tizzano, A Borg Barthet, E Levits and J-J Kasel (Rapporteur), JJ, J Kokott, Advocate General.

Judgment delivered 6 October 2009.

Capital gains tax – Free movement of capital – Direct taxation – Natural persons – Taxation of capital gains – Difference in treatment of residents and non‐residents − Failure of member state to fulfil obligations – Article 56 EC – EEA Agreement, art. 40.

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