Case C-20/09: Judgment of the Court (Second Chamber) of 7 April 2011 — European Commission v Portuguese Republic (Failure of a Member State to fulfil obligations — Admissibility of the action — Free movement of capital — Article 56 EC — Article 40 of the EEA Agreement — Public debt securities — Preferential tax treatment — Justification — Combating of tax evasion — Combating of tax avoidance)