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Document 62021CB0224
Case C-224/21: 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 (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)
Case C-224/21: 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 (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)
Case C-224/21: 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 (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)
OJ C 95, 28.2.2022, p. 4–5
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
OJ C 95, 28.2.2022, p. 3–3
(GA)
- Date of document:
- 13/12/2021
- Date lodged:
- 29/03/2021
- Author:
- Court of Justice
- Form:
- Judicial information
- Authentic language:
- Portuguese
- Type of procedure:
- Reference for a preliminary ruling
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- Case affecting:
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- Related EU case-law document 62021CO0224
- Instruments cited in case law:
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|
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.
