EC Commission v Spain (Case C-562/07).  BTC 1
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.