Court of Justice 10 May 2012, Case C-370/11: Judgment of the Court (Sixth Chamber) of 10 May 2012 — European Commission v Kingdom of Belgium (Failure of a Member State to fulfil obligations — Articles 36 and 40 of the EEA Agreement — Discriminatory taxation of the capital gains obtained on the repurchase of shares in collective investment undertakings established in Norway or Iceland and not authorised under Directive 85/611/EEC)

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