Communication: order No. 0224 of 2021

IDENTIFIER
62021CB0224
LANGUAGE
English
COURT
Court of Justice of the European Union
AG OPINION
NO
REFERENCES MADE
3
REFERENCED
1
DOCUMENT TYPE
Communication: order

Judgment



28.2.2022   

EN

Official Journal of the European Union

C 95/4


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

(Case C-224/21) (1)

(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

Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)

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.


(1)  OJ C 252, 28.6.2021



Citations

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