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Case C-184/18: Order of the Court (Seventh Chamber) of 6 September 2018 (Request for a preliminary ruling from the Tribunal Central Administrativo Sul — Portugal) — Fazenda Pública v Carlos Manuel Patrício Teixeira, Maria Madalena da Silva Moreira Patrício Teixeira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Direct taxation — Article 18 TFEU — Principle of non-discrimination — Articles 63, 64 and 65 TFEU — Free movement of capital — Higher tax burden on capital gains on immoveable property realised by non-residents — Restrictions on the free movement of capital to or from a third country)
ECLI:EU:UNKNOWN:62018CB0184
62018CB0184
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Official Journal of the European Union
C 399/16
(Case C-184/18) (*)
((Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court - Direct taxation - Article 18 TFEU - Principle of non-discrimination - Articles 63, 64 and 65 TFEU - Free movement of capital - Higher tax burden on capital gains on immoveable property realised by non-residents - Restrictions on the free movement of capital to or from a third country))
(2018/C 399/22)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Applicant: Fazenda Pública
Defendants: Carlos Manuel Patrício Teixeira, Maria Madalena da Silva Moreira Patrício Teixeira
Operative part of the order
Legislation of a Member State, such as that at issue in the main proceedings, which subjects capital gains resulting from the transfer, by a resident of a third country, of immovable property situated in that Member State to a tax burden greater than that which would be applicable for the same type of transaction to capital gains realised by a resident of that Member State constitutes a restriction on the free movement of capital which, subject to verification by the referring court, does not fall within the exception provided for in Article 64(1) TFEU and cannot be justified by the reasons referred to in Article 65(1) TFEU.
(*) Language of the case: Portuguese.