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Case C-420/23, Faurécia: Judgment of the Court (Sixth Chamber) of 20 June 2024 (request for a preliminary ruling from the Supremo Tribunal Administrativo – Portugal) – Faurécia – Assentos de Automóvel Lda v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling – Taxation – Article 63 TFEU – Free movement of capital – Stamp duty – Short-term cash transactions – Resident and non-resident borrowers – Difference in treatment – Restriction)
ECLI:EU:UNKNOWN:62023CA0420
62023CA0420
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Official Journal of the European Union
C series
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C/2024/4702
5.8.2024
(Case C-420/23,
Faurécia)
(Reference for a preliminary ruling - Taxation - Article 63 TFEU - Free movement of capital - Stamp duty - Short-term cash transactions - Resident and non-resident borrowers - Difference in treatment - Restriction)
(C/2024/4702)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Applicant: Faurécia – Assentos de Automóvel, Lda
Defendant: Autoridade Tributária e Aduaneira
Operative part of the judgment
must be interpreted as precluding legislation of a Member State under which short-term cash transactions are exempt from stamp duty if they involve two entities established in that Member State, but are not exempt if the borrower is established in another Member State.
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ELI: http://data.europa.eu/eli/C/2024/4702/oj
ISSN 1977-091X (electronic edition)
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