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Case C-388/19: Judgment of the Court (First Chamber) of 18 March 2021 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — MK v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Direct taxation — Tax on capital gains from immovable property — Free movement of capital — Basis for assessment of tax — Discrimination — Option to be taxed according to the same arrangements as residents — Compliance with EU law)
ECLI:EU:UNKNOWN:62019CA0388
62019CA0388
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10.5.2021
Official Journal of the European Union
C 182/4
(Case C-388/19) (<span class="oj-super oj-note-tag">1</span>)
(Reference for a preliminary ruling - Direct taxation - Tax on capital gains from immovable property - Free movement of capital - Basis for assessment of tax - Discrimination - Option to be taxed according to the same arrangements as residents - Compliance with EU law)
(2021/C 182/05)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Applicant: MK
Defendant: Autoridade Tributária e Aduaneira
Operative part of the judgment
Article 63 TFEU, read in conjunction with Article 65 TFEU, must be interpreted as precluding the legislation of a Member State which, in order to permit the capital gains realised from the transfer of immovable property situated in that Member State, by a taxable person resident in another Member State, not to be subject to a tax burden greater than that which would be applied to capital gains realised from the same type of transaction by a person resident in the first Member State, makes the taxation regime applicable dependent upon the choice made by that taxable person.
(<span class="oj-super">1</span>) OJ C 270, 12.8.2019.