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Case C-312/22, Autoridade Tributária e Aduaneira (Taxation of interest on bonds and debt instruments): Judgment of the Court (Sixth Chamber) of 12 October 2023 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — FL v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 56 EC — Free movement of capital — Personal income tax — Taxation of interest income from bonds and debt instruments — Interest due and paid by entities not resident in the national territory — Difference in treatment according to the place of establishment of the issuing entity and the paying entity for the interest concerned — Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Directive 2003/48/EC — Article 2(4) — Taxation of savings income in the form of interest payments from a Swiss source — Obligation to apply the same tax rates as those applied to similar domestic income)
ECLI:EU:UNKNOWN:62022CA0312
62022CA0312
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Official Journal of the European Union
Series C
C/2023/936
27.11.2023
(Case C-312/22, (1) Autoridade Tributária e Aduaneira (Taxation of interest on bonds and debt instruments))
(Reference for a preliminary ruling - Article 56 EC - Free movement of capital - Personal income tax - Taxation of interest income from bonds and debt instruments - Interest due and paid by entities not resident in the national territory - Difference in treatment according to the place of establishment of the issuing entity and the paying entity for the interest concerned - Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Directive 2003/48/EC - Article 2(4) - Taxation of savings income in the form of interest payments from a Swiss source - Obligation to apply the same tax rates as those applied to similar domestic income)
(C/2023/936)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Applicant: FL
Defendant: Autoridade Tributária e Aduaneira
Operative part of the judgment
1.Article 56 EC must be interpreted as precluding legislation of a Member State which subjects interest income received by taxpayers of that Member State to a progressive tax rate of up to 40 % where that interest income is derived from bonds and debt instruments issued by an entity of another Member State or of a third State such as the Swiss Confederation and paid by such an entity, whereas, where such interest income derives from bonds and debt instruments issued and paid by an entity in their Member State of residence, it is taxed at a lower definitive rate of 20 %.
2.Article 2(4) of the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments, read in conjunction with Article 1(2) thereof, must be interpreted as precluding legislation of a Member State subjecting interest income received, from 1 July 2005, by taxpayers of that Member State who have opted for the voluntary disclosure procedure or otherwise declared that interest income to the tax authorities of their Member State of residence, in so far as it is not excluded from the retention under Article 1(2), to a progressive tax rate of up to 40 % where that interest income is derived from bonds and debt instruments paid by a Swiss paying agent, whereas, where the same interest income is paid by a resident paying agent, it is taxed at a lower definitive rate of 20 %.
ELI: http://data.europa.eu/eli/C/2023/936/oj
ISSN 1977-091X (electronic edition)
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(1) OJ C 294, 1.8.2022.