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Document 62022CA0472
Case C-472/22, Autoridade Tributária e Aduaneira (Capital gains on share transfers): Judgment of the Court (Sixth Chamber) of 16 November 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — NO v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 49 TFEU — Freedom of establishment — Articles 63 and 65 TFEU — Free movement of capital — Personal income tax — Tax advantage relating to the taxation of capital gains on transfers of shares in small enterprises — Exclusion of undertakings established in other Member States — Concept of ‘abusive practice’)
Case C-472/22, Autoridade Tributária e Aduaneira (Capital gains on share transfers): Judgment of the Court (Sixth Chamber) of 16 November 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — NO v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 49 TFEU — Freedom of establishment — Articles 63 and 65 TFEU — Free movement of capital — Personal income tax — Tax advantage relating to the taxation of capital gains on transfers of shares in small enterprises — Exclusion of undertakings established in other Member States — Concept of ‘abusive practice’)
Case C-472/22, Autoridade Tributária e Aduaneira (Capital gains on share transfers): Judgment of the Court (Sixth Chamber) of 16 November 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — NO v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 49 TFEU — Freedom of establishment — Articles 63 and 65 TFEU — Free movement of capital — Personal income tax — Tax advantage relating to the taxation of capital gains on transfers of shares in small enterprises — Exclusion of undertakings established in other Member States — Concept of ‘abusive practice’)
OJ C, C/2024/525, 8.1.2024, ELI: http://data.europa.eu/eli/C/2024/525/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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Official Journal |
EN Series C |
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C/2024/525 |
8.1.2024 |
Judgment of the Court (Sixth Chamber) of 16 November 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — NO v Autoridade Tributária e Aduaneira
(Case C-472/22, (1) Autoridade Tributária e Aduaneira (Capital gains on share transfers))
(Reference for a preliminary ruling - Article 49 TFEU - Freedom of establishment - Articles 63 and 65 TFEU - Free movement of capital - Personal income tax - Tax advantage relating to the taxation of capital gains on transfers of shares in small enterprises - Exclusion of undertakings established in other Member States - Concept of ‘abusive practice’)
(C/2024/525)
Language of the case: Portuguese
Referring court
Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)
Parties to the main proceedings
Applicant: NO
Defendant: Autoridade Tributária e Aduaneira
Operative part of the judgment
Article 63 TFEU must be interpreted as precluding a tax practice of a Member State in the field of personal income tax under which a tax advantage, consisting in halving the tax on capital gains accruing from a share transfer, is confined solely to transfers of shares in companies established in that Member State, to the exclusion of transfers of shares in companies established in other Member States.
ELI: http://data.europa.eu/eli/C/2024/525/oj
ISSN 1977-091X (electronic edition)