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Document 62022CJ0472
Judgment of the Court (Sixth Chamber) of 16 November 2023.
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.
Judgment of the Court (Sixth Chamber) of 16 November 2023.
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.
ECLI identifier: ECLI:EU:C:2023:880
Case C‑472/22
NO
v
Autoridade Tributária e Aduaneira
(Request for a preliminary ruling
from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa – CAAD))
Judgment of the Court (Sixth Chamber) of 16 November 2023
(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’)
Free movement of capital and liberalisation of payments – Restrictions – Tax legislation – Taxation of capital gains – Tax advantage relating to the taxation of capital gains on transfers of shares in small enterprises – Exclusion of undertakings established in other Member States – Not permissible – No justification
(Art. 63 TFEU)
(see paragraphs 35, 37, 42, operative part)