- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Case C-647/20: Order of the Court (Eighth Chamber) of 13 December 2021 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — XG v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Direct taxation — Taxation of capital gains on immovable property — Articles 63, 64 and 65 TFEU — Free movement of capital — Higher tax liability on capital gains on immovable property made by residents of third countries)
ECLI:EU:UNKNOWN:62020CB0647
62020CB0647
With us you find everything. Try it now!
I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
28.2.2022
Official Journal of the European Union
C 95/3
(Case C-647/20) (*)
(Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court of Justice - Direct taxation - Taxation of capital gains on immovable property - Articles 63, 64 and 65 TFEU - Free movement of capital - Higher tax liability on capital gains on immovable property made by residents of third countries)
(2022/C 95/04)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Applicant: XG
Defendant: Autoridade Tributária e Aduaneira
Operative part of the order
Articles 63 and 65(1) TFEU must be interpreted as precluding legislation of a Member State relating to personal income tax, which makes capital gains arising from the sale of immovable property situated in that Member State, by a resident of a third country, subject to a higher tax liability than that which would be applied, for the same type of transaction, to capital gains made by a resident of that Member State.
(*)
Language of the case: Portuguese
* * *
(1) OJ C 53, 15.2.2021.