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Case C-224/21: 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) — VX 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 and 65 TFEU — Free movement of capital — Discrimination — Higher tax liability on capital gains on immovable property made by non-residents — Election for taxation under the same procedures as residents)
ECLI:EU:UNKNOWN:62021CB0224
62021CB0224
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28.2.2022
Official Journal of the European Union
C 95/4
(Case C-224/21) (*)
(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 and 65 TFEU - Free movement of capital - Discrimination - Higher tax liability on capital gains on immovable property made by non-residents - Election for taxation under the same procedures as residents)
(2022/C 95/06)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Applicant: VX
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, as regards capital gains arising from the sale of immovable property situated in that Member State, systematically makes non-residents subject to a higher tax liability than that which would be applied, for the same type of transaction, to capital gains made by residents, notwithstanding the option available to non-residents to opt for the regime applicable to residents.
(*)
Language of the case: Portuguese