CELEX:62014CJ0112: Sodba Sodišča (osmi senat) z dne 13. novembra 2014. # Evropska komisija proti Združenemu kraljestvu Velika Britanija in Severna Irska. # Zadeva C-112/14.

1.      Declares that, by adopting and maintaining tax legislation concerning the attribution of gains to participators in non-resident companies which provides for a difference in treatment between domestic and cross-border activities, the United Kingdom of Great Britain and Northern Ireland has failed to fulfil its obligations under Article 63 TFEU and Article 40 of the Agreement on the European Economic Area of 2 May 1992;

2.      Orders the United Kingdom of Great Britain and Northern Ireland to pay the costs.