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Document 62020CB0647
Case C-647/20: 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) — XG 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, 64 and 65 TFEU — Free movement of capital — Higher tax liability on capital gains on immovable property made by residents of third countries)
Case C-647/20: 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) — XG 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, 64 and 65 TFEU — Free movement of capital — Higher tax liability on capital gains on immovable property made by residents of third countries)
Case C-647/20: 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) — XG 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, 64 and 65 TFEU — Free movement of capital — Higher tax liability on capital gains on immovable property made by residents of third countries)
OJ C 95, 28.2.2022, p. 3–3
(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. 2–2
(GA)
|
28.2.2022 |
EN |
Official Journal of the European Union |
C 95/3 |
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) — XG v Autoridade Tributária e Aduaneira
(Case C-647/20) (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, 64 and 65 TFEU - Free movement of capital - Higher tax liability on capital gains on immovable property made by residents of third countries)
(2022/C 95/04)
Language of the case: Portuguese
Referring court
Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)
Parties to the main proceedings
Applicant: XG
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 makes capital gains arising from the sale of immovable property situated in that Member State, by a resident of a third country, subject to a higher tax liability than that which would be applied, for the same type of transaction, to capital gains made by a resident of that Member State.