28.5.2018

Official Journal of the European Union

C 182/13

(Case C-184/18)

(2018/C 182/15)

Language of the case: Portuguese

Referring court

Parties to the main proceedings

Applicant: Fazenda Pública

Defendants: Carlos Manuel Patrício Teixeira, Maria Madalena da Silva Moreira Patrício Teixeira

Question referred

Must the combined provisions of Articles 12, 56, 57 and 58 of the Treaty establishing the European Community (now Articles 18, 63, 64 and 65 of the Treaty on the Functioning of the European Union) be interpreted to the effect that they preclude national legislation such as that at issue in the main proceedings (Article 43(2) of the Código do Imposto sobre o Rendimento das Pessoas Singulares, approved by Decree-Law No 442-A/88 of 30 November 1988, as amended by Law No 109- B/2001 of 27 December 2001) which subjects capital gains resulting from the transfer of immovable property situated in a Member State (Portugal) where that transfer is made by a national of that Member State residing in a third country (Angola) to a tax burden greater than that which would be applicable for the same type of transaction to capital gains realised by a resident of the State in which that immovable property is situated?