This document is an excerpt from the EUR-Lex website
Document 62020CN0103
Case C-103/20: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 27 February 2020 — RC v Autoridade Tributária e Aduaneira
Case C-103/20: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 27 February 2020 — RC v Autoridade Tributária e Aduaneira
Case C-103/20: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 27 February 2020 — RC v Autoridade Tributária e Aduaneira
IO C 191, 8.6.2020, p. 9–10
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
8.6.2020 |
EN |
Official Journal of the European Union |
C 191/9 |
Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 27 February 2020 — RC v Autoridade Tributária e Aduaneira
(Case C-103/20)
(2020/C 191/13)
Language of the case: Portuguese
Referring court
Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)
Parties to the main proceedings
Applicant: RC
Defendant: Autoridade Tributária e Aduaneira
Questions referred
1. |
Do Articles 12 EC, 18 EC, 39 EC, 43 EC and 56 EC preclude national legislation, such as that in dispute in the main proceedings, that, by default, subjects capital gains resulting from the disposal of immovable property situated in a Member State, where that disposal was made by a resident of another Member State, to tax treatment different from that which would apply, in relation to the same type of transaction, to capital gains realised by a resident of the State in which that immovable property is situated, but provides that the non-resident taxable person can elect to be taxed in the same way as a resident taxable person? |
2. |
Specifically, do those provisions of EU law preclude the coexistence of:
|
3. |
That is to say, do the provisions of EU law preclude a non-resident from having to elect between
|