EN

Official Journal of the European Union

C 294/16

(Case C-312/22)

(2022/C 294/22)

Language of the case: Portuguese

Referring court

Parties to the main proceedings

Appellant: FL

Respondent: Autoridade Tributária e Aduaneira

Question referred

Is it compatible with EU law for income in the form of interest on bonds and debt instruments paid by a non-resident Swiss bank to the appellant in 2005 to be subject to income aggregation and therefore to be taxed at the same rate of income tax as other income, meaning that the applicable rate of tax is far higher than the rate (levy) that would apply had the income in question been paid by a bank resident in national territory?